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The questionnaire analysis of effect of the implementation of the new accounting standards from the auditor

Author: TongSuJuan
Tutor: LiuWenHui
School: Capital University of Economics
Course: Accounting
Keywords: New Accounting Standards Auditor Information Quality EconomicConsequences
CLC: F233
Type: Master's thesis
Year: 2014
Downloads: 16
Quote: 0
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Abstract


With the rapid development of world economy and the integration process, it needsfor accounting information more comparable urgently, thus good for the free flow ofworldwide capital. From a practical point of the countries including European Union,United States and the Economics Communities have adopted and admit the IFRS. Forbetter integrate with global economy and adapt to background under the nationalconvergence of accounting standards, China promulgated the new accounting standards in2006and put it into effect at Jan1,2007in all listed companies.However, what is the implementation effect of international convergence ofaccounting standards. In order to further study this issue and provide a useful complementto its evaluation system, this paper examined two dimensions, the quality of informationand the economic consequence, from the perspective of auditors. Unlike the previoustheoretical and empirical analysis, this paper focuses on the form of the questionnaire.Firstly, summarize the related theories of the quality of accounting information andeconomic consequence in domestic and international level, and start the main part based onthese theories. In the meanwhile, draw lessons on the investigation report from theimplementation process of the IFRS and study the problem from our national conditions. Inaddition to increasing international comparability of accounting information, what the newaccounting standards impact the other qualities of accounting information and whatchanges happens to auditors’ work.In this paper, from the analysis of questionnaires, the results of research findingsindicate that the new standards enhance the quality of accounting information. From thepoint of specific characteristics of quality information, comparability is recognized thehighest level of improvement. But research also shows that due to the limit and difficultyuse of fair value, the relativity of accounting information is restricted. From the perspectiveof economic consequences, the new accounting standards significantly improved theauditor’s professional judgment difficulty, bringing the audit risk and then causing a rise inthe cost of audit. Among all the factors, the difficulty of professional judgment of fair valueand the audit risk are caused most concern.

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