摘要
披露关键审计事项使得审计报告信息更加多元化,这会影响审计意见质量。研究发现披露的关键审计事项越多,标准审计意见的质量越低。通过机制分析发现,关键审计事项能够降低注册会计师事后的责任风险、规避会计师事务所的经营风险,这导致一些上市公司和注册会计师存在投机心理,将重大错报风险较高、未经审计调整的事项披露在关键审计事项中,从而发表标准审计意见。这既能为上市公司遮掩消极信息,也能避免会计师事务所遭受业务损失。进一步发现,披露低质量标准审计意见的公司治理层在未来年度内增持股票的意愿显著降低。最后,当外部监管风险在适中水平或会计师事务所规模较大时,注册会计师更可能存在用关键审计事项应对风险并发表低质量标准审计意见这一投机行为。
The disclosure of key audit matters is expected to make audit reports more diversified,but it may have a negative effect on the quality of audit opinions.The study shows that more key audit matters accompany a lower-quality unqualified auditing opinion.With mediation analysis,we believe that key audit matters reduce audit risks for CPAs and the risk of losing business for accounting firms,which lead to speculation by some auditors and companies.The material audit matters without correcting are disclosed in the key audit matters and the auditors would issue an unqualified audit opinion.This not only shields the risk for companies but also reduces the risk of losing business for accounting firms.Further,the study shows that under a low-quality unqualified audit opinion,directors,supervisors,and senior executives with information advantages are less likely to increase their stock holding in the next year.The results also highlight that when regulatory risk is at an appropriate level or the accounting firm is larger,it is more likely for auditors to take the speculative behavior by disclosing key audit matters to issue low-quality audit opinions.
出处
《审计研究》
北大核心
2023年第6期84-96,共13页
Auditing Research
关键词
关键审计事项
审计意见质量
投机行为
不确定性
key audit matters
quality of audit opinion
speculative behavior
uncertainty
