诉讼风险会影响财务审计重要性阈值吗?  

Will Litigation Risk Affect the Materiality Threshold of Financial Audit?

作　　者：韩金煜 Han Jinyu(School of Government Audit,Nanjing Audit University)

机构地区：[1]南京审计大学政府审计学院

出　　处：《中国审计评论》2020年第2期79-89,共11页China Auditing Review

基　　金：教育部重大招标项目“更好地发挥审计在党和国家监督体系中的作用研究”(19JZD027);教育部后期资助项目“审计基本理论研究”(19JHQ066)

摘　　要：为了降低审计风险,提高审计质量,需要制定合理的财务审计重要性阈值。本文以现代风险导向审计理论和"深口袋"理论为基础,以我国上市公司为研究样本,研究了诉讼风险对财务审计重要性阈值的影响。研究发现,上市公司的诉讼风险越高,审计人员将制定越低的财务审计重要性阈值;在进一步分析中,发现公司涉及诉讼时在一审中的法律地位不同会对财务审计重要性阈值产生不同的影响,表明来源不同的诉讼风险确实会对财务审计重要性阈值产生不同的影响。It is necessary to establish a reasonable materiality threshold of financial audit in order to reduce audit risk and improve audit quality.Based on the modern risk-oriented auditing theory and the"deep pocket theory",this paper studies the impact of litigation risk on the materiality threshold of financial audit,taking the listed companies in China as research samples.It is found that the higher the litigation risk of listed companies is,the lower the materiality threshold of financial audit will be set by auditors.In further analysis,it is found that different legal status of companies in the first instance will have different impact on the materiality threshold of financial audit,indicating that litigation risk from different sources will have different impact on the materiality threshold of financial audit.

关 键 词：财务审计重要性阈值 诉讼风险 错弊风险 审计风险 现代风险导向审计 审计质量 

分 类 号：F239.4[经济管理—会计学]