法律对会计师审计意见的影响:实证检验  

The Influence of the Law on the Accountants' Audit Opinions——An Empirical Test

作　　者：尚兆燕[1] 

机构地区：[1]山东经济学院会计学院,山东济南250014

出　　处：《审计与经济研究》2009年第5期22-33,共12页Journal of Audit & Economics

基　　金：山东省自然科学基金项目(Y2007H12);山东省软科学研究项目(2008RKB267);山东省优秀中青年科学家科研奖励基金项目(2008BS08011)

摘　　要：法律惩戒近来开始在注册会计师行业监管中扮演核心角色。法律惩戒对审计意见类型具有重要影响。随着法律惩戒力度增强,会计师出具的MAOs增加,变通审计意见的可能性也增加。证监会《信息披露编报规则第14号——非标准无保留审计意见及其涉及事项的处理》颁布后,发挥了一定的效果。针对法律监管中发现的问题应该采取以下措施:除及时进行法律惩戒外,有必要强调伦理道德方面的教育;采用更精巧的制度设计来减少变通行为的空间,把法律惩罚和法律戒止两方面很好地结合起来;尽量营造一个公正的法律环境,保障法律的顺利实施等。Recently, the chastisement of law has played a core role in the process of the CPA＇s supervision. Such chastisement has a great impact on the type of the audit opinions. As the intensity of chastisement and accountants＇ modified audit opinions increases, so does the accommodated audit opinions. This paper studied the effect of the No. 14 rules issued by CSRC and found that we should take the following measures to deal with the problems of supervision： emphasis on the moral education in addition to the legal chastisement, build a more delicate system to reduce the possibility of accommodation, combine legal chastisement with legal precautions, create a just legal environment to guarantee the application of law.

关 键 词：法律惩戒 审计意见 变通行为 

分 类 号：F239.43[经济管理—会计学]