家族企業de)誆bu)控制與CPA審計效率研究———基于DEA分(fen)析法(fa)
  
DOI︰
中文關(guan)鍵詞(ci):  家族企業dan)PA審計;DEA
英文關(guan)鍵詞(ci):family business, CPA Audit, DEA.
基金項目:江甦省社會科學基金項目(18GLB005)的(de)研究成(cheng)果。
作者單(dan)位
許漢友 李朔fei)nbsp;南京審計大(da)學會計學院 
摘要點(dian)擊次(ci)數: 462
全文下載次(ci)數: 494
中文摘要:
      審計效率較為全面地(di)反(fan)cong)吵(chao)齷峒剖κ攣袼  純(chun)黽翱(ao)沙chi)續發(fa)展gu)芰Γ dui)其進行研究,更(geng)有助于會計師事務所發(fa)現問題、解決問題、提高(gao)審計能力。實di)邢執dai)風(feng)險導(dao)向審計後,會計師事務所自身能力和被(bei)審計單(dan)位的(de)內部(bu)控制情況是一個(ge)問題的(de)兩個(ge)方(fang)面,二(er)者對(dui)CPA審計效率均產生一定(ding)影ba) R虼ci)本(ben)文為研究家族企業de)誆bu)控制對(dui)CPA審計效率的(de)影ba)歟 ∪×斯謔 da)會計師事務所審計客戶中56家上市家族企業di) ben),運用單(dan)階段(duan)DEA模型分(fen)別(bie)考察(cha)家族企業de)誆bu)控制階段(duan)和CPA審計階段(duan)事務所的(de)審計效率。同時bao) 擻霉guan)聯性兩階段(duan)DEA模型對(dui)比(bi)研究子階段(duan)效率與整體效率的(de)關(guan)系dai)M 芯糠fa)現,會計師事務所針對(dui)家族企業dao)突 蠹剖保(bao) 狽(bei)Χdui)其內控特點(dian)的(de)深入了解,缺bei)φ?dui)性審計方(fang)案fu) bing)且各(ge)階段(duan)的(de)規(gui)模效益並(bing)未chuang) dao)最優,最終導(dao)致審計效率整體較低(di)。
英文摘要:
      The audit efficiency can comprehensively reflect the operating status and sustainable development capabilities of the accounting firms. And the research of it will help the firm to discover problems solve problems. and improve auditing capabilities. After the implementation of modern risk-oriented auditing, the accounting firm's own capabilities and the internal control of the audited unit are two aspects of the problem, both of which have a certain impact on the CPA audit efficiency. In order to study the impact of the internal control of family business on the CPA audit efficiency, this paper selected 56 listed family companies as a sample, which are the client of the top ten domestic accounting firms. According to the single-stage DEA model, this paper examined the phase of the internal control of family business and the CPA audit phase respectively. During the same time, the two-stage DEA model was used to study the contrast between sub-stage efficiency and overall efficiency. Through the research, this paper can conclude that accounting firms are not familiar with the characteristics of the internal control of family business. And accounting firm didn't formulate a targeted audit plan. Additionally, the economies scale in each stage didn ' t reach the optimal level, which ultimately led to a lower overall audit efficiency.
查(cha)看ci) /u>  下載PDF閱讀(du)器
關(guan)閉
麻将游戏兑换现金-麻将游戏兑换现金官网 | 下一页