上市公司盈余管理对审计质量的影响
目 录
一、前言 - 1 -
（一）研究背景 - 1 -
（二）研究目的 - 1 -
二、 文献综述 - 1 -
（一）盈余管理研究分析 - 1 -
（二）审计质量研究分析 - 2 -
（三）盈余管理与审计质量的研究分析 - 2 -
三、盈余管理与审计质量的分析 - 3 -
（一）对盈余管理的“度”进行分析 - 3 -
（二）对审计质量的“高低”进行分析 - 3 -
四、研究分析 - 4 -
（一）案例研究 - 4 -
（二）访谈研究 - 6 -
（三）研究分析结论 - 7 -
五、对盈余管理与审计意见提出改善建议 - 7 -
（一）对盈余管理的建议 - 7 -
（二）对审计质量的建议 - 8 -
六、总结 - 9 -
参考文献 - 9 -
致谢 - 10 -
学院
学生毕业论文（设计）诚信承诺书
本人郑重声明所呈交的毕业设计（论文）是本人在指导教师指导下进行的研究工作及取得的研究成果。据我所知，除了文中特别加以标注和致谢的地方外，论文中不包含其他人已经发表或撰写过的研究成果，也不包含为获得学院以外的其他教育机构的学位或证书而使用过的材料。与我一同工作的同学对本文研究所做的贡献均已在论文中作了明确的说明并表示谢意。
学生本人（签名）：
年 月 日
指导教师（签名）：
年 *好棒文|www.hbsrm.com +Q: 3_5_1_9_1_6_0_7_2
月 日
Abstract
At home and abroad in recent years, due to excessive earnings management of listed company of audit failure cases frequently occur, the social from all walks of life began to focus on earnings management problem, at present our country capital market environment is not yet mature, so need to strengthen the focus on the problem. Certificate for certified public accountants difficulty is more and more big, the personnel with the certificate are treasures practice certificate, so every staff in the working process of the audit is more and more care about whether the auditing reports issued by the enterprise whether reasonable, audit quality has reached the requirement of regulations. And in the process of auditing, the earnings management of listed companies, the operation control of audit risk is small, once the degree of earnings management than the level of importance, in the process of the weigh the pros and cons of certified public accountants choose not to issue a standard unqualified audit opinion, to avoid regulatory review process shall be investigated for their legal responsibility, shall be revoked the certificate of the certified public accountants; And there are plenty of practical experience of the CPA is overmuch, professional ability strong, can help the listed company through its own professional knowledge how to do it within the scope of legal control for earnings managemen *好棒文|www.hbsrm.com +Q: 3_5_1_9_1_6_0_7_2
t, in order to obtain higher pay accordingly. This kind of phenomenon, I wrote the paper, through interviews and case analysis method to analyze the earnings management of listed companies on the quality of the certified public accountants audit, and in the analysis of unable to accurately measure earnings management has made the "degree", again depending on the "degree" to distinguish what is the difference to the quality of audit.
In this paper, the first chapter of this article explain the research background and research significance, the second chapter, by reference to the literature on earnings management and audit quality is analyzed, the third chapter is about the degree of earnings management and audit quality two concepts to understand and analysis, the fourth chapter of earnings management through interview and case analysis to study the effect of audit opinions and conclusions, the fifth chapter is the study and put forward the feasibility measures, finally summarized.
一、前言 - 1 -
（一）研究背景 - 1 -
（二）研究目的 - 1 -
二、 文献综述 - 1 -
（一）盈余管理研究分析 - 1 -
（二）审计质量研究分析 - 2 -
（三）盈余管理与审计质量的研究分析 - 2 -
三、盈余管理与审计质量的分析 - 3 -
（一）对盈余管理的“度”进行分析 - 3 -
（二）对审计质量的“高低”进行分析 - 3 -
四、研究分析 - 4 -
（一）案例研究 - 4 -
（二）访谈研究 - 6 -
（三）研究分析结论 - 7 -
五、对盈余管理与审计意见提出改善建议 - 7 -
（一）对盈余管理的建议 - 7 -
（二）对审计质量的建议 - 8 -
六、总结 - 9 -
参考文献 - 9 -
致谢 - 10 -
学院
学生毕业论文（设计）诚信承诺书
本人郑重声明所呈交的毕业设计（论文）是本人在指导教师指导下进行的研究工作及取得的研究成果。据我所知，除了文中特别加以标注和致谢的地方外，论文中不包含其他人已经发表或撰写过的研究成果，也不包含为获得学院以外的其他教育机构的学位或证书而使用过的材料。与我一同工作的同学对本文研究所做的贡献均已在论文中作了明确的说明并表示谢意。
学生本人（签名）：
年 月 日
指导教师（签名）：
年 *好棒文|www.hbsrm.com +Q: 3_5_1_9_1_6_0_7_2
月 日
Abstract
At home and abroad in recent years, due to excessive earnings management of listed company of audit failure cases frequently occur, the social from all walks of life began to focus on earnings management problem, at present our country capital market environment is not yet mature, so need to strengthen the focus on the problem. Certificate for certified public accountants difficulty is more and more big, the personnel with the certificate are treasures practice certificate, so every staff in the working process of the audit is more and more care about whether the auditing reports issued by the enterprise whether reasonable, audit quality has reached the requirement of regulations. And in the process of auditing, the earnings management of listed companies, the operation control of audit risk is small, once the degree of earnings management than the level of importance, in the process of the weigh the pros and cons of certified public accountants choose not to issue a standard unqualified audit opinion, to avoid regulatory review process shall be investigated for their legal responsibility, shall be revoked the certificate of the certified public accountants; And there are plenty of practical experience of the CPA is overmuch, professional ability strong, can help the listed company through its own professional knowledge how to do it within the scope of legal control for earnings managemen *好棒文|www.hbsrm.com +Q: 3_5_1_9_1_6_0_7_2
t, in order to obtain higher pay accordingly. This kind of phenomenon, I wrote the paper, through interviews and case analysis method to analyze the earnings management of listed companies on the quality of the certified public accountants audit, and in the analysis of unable to accurately measure earnings management has made the "degree", again depending on the "degree" to distinguish what is the difference to the quality of audit.
In this paper, the first chapter of this article explain the research background and research significance, the second chapter, by reference to the literature on earnings management and audit quality is analyzed, the third chapter is about the degree of earnings management and audit quality two concepts to understand and analysis, the fourth chapter of earnings management through interview and case analysis to study the effect of audit opinions and conclusions, the fifth chapter is the study and put forward the feasibility measures, finally summarized.
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