摘要
中注协年报审计监管约谈机制对审计师决策产生了显著影响,审计师被中注协约谈后显著增加了其审计费用,但出具非标准审计意见的概率并未明显提高。此外,被约谈事务所审计费用变动越大,出具非标准审计意见的概率越高。这意味着面对预防性监管带来的高风险,审计师倾向于选择收取审计风险溢价转移风险,但当发现审计风险超过审计费用所能消化的限值时则会通过出具非标准审计意见来规避风险。中注协应加强审计跟踪,形成对年报审计事前事中事后的全流程监管机制,同时加强对上市公司审计费用披露的管理,统一信息披露形式,加大对审计费用披露不规范的惩处力度。
The Supervision and Interview mechanism on Annual Report Audit of the CICPA has exerted a significant impact on the auditor’s decision-making,for the auditors have greatly increased their audit fees after the interview from the CICPA although the probability of issuing non-standard audit opinions has not obviously increased.In addition,the greater the change in the audit fees of the firm which has accepted an interview,the higher the probability that it issues a non-standard audit opinion.This means that in the face of the high risks brought about by preventive supervision,auditors tend to ask for audit risk premium to transfer risks.But when they find that the audit risk exceeds the limit that can be digested by the audit fee,they will issue non-standard audit opinions to avoid risks.The CICPA should strengthen audit trails by forming a full-process supervision mechanism for the audit of the annual report,and advance the management of audit fees disclosure of listed companies by unifying the form of information disclosure as well as increasing the punishment for irregular disclosure of audit fees.
作者
莫冬燕
赵敏
MO Dong-yan;ZHAO Min(School of Accountancy/China Internal Control Research Center,Dongbei University of Finance&Economics,Liaoning,Dalian,116025)
出处
《郑州大学学报（哲学社会科学版）》
CSSCI
北大核心
2019年第4期64-69,159,共7页
Journal of Zhengzhou University:Philosophy and Social Sciences Edition
基金
国家自然科学基金项目“媒体关注、内部控制有效性对会计信息质量的影响与实证研究”(项目编号:71602024)
国家自然科学基金项目“垄断与高管薪酬增长和差距”(项目编号:71603028)
中国博士后科学基金面上资助项目“关系型股东对股利分配的影响及其经济后果研究”(项目编号:2015M571317)
东北财经大学校级研究生教改资助项目“全日制会计专业学位研究生培养质量评价体系与标准研究”(项目编号:yjzx201825)
