摘要
审计师受到监管部门的处罚揭示出审计师的审计质量有待提高。本文以2001—2015年证监会对审计师的处罚公告为样本,通过分析后发现:虚增营业收入更可能导致审计师受罚;农业类上市公司更可能导致审计师受罚;证监会处罚审计师的力度具有一定的规律性;证监会处罚审计师的方式由原来的"重师轻所"转向目前的"师所并罚"。针对发现的问题,本文提出了提高审计质量的若干建议。
The penalty on auditors by regulators reveals that audit quality needs to be improved. The article analyses the penalty notices of China Securities Regulatory Commission on auditors in 2001-2015, and discovers that companies inflating revenue may be more likely to provoke penalties on auditors; agricultural listed companies may be more likely to provoke penalties on auditors; patterns exist in the penalties on auditors by CSRC; the penalty method has gradually shifted from 'imposing heavier penalties on auditors and lighter penalties on accounting firms' to 'imposing heavy penalties on both auditors and accounting firms'. This paper puts forward several suggestions on improving audit quality.
出处
《中国注册会计师》
北大核心
2016年第9期82-86,3,共6页
The Chinese Certified Public Accountant
