不利意见、审计费用与意见购买  

Unfavorable audit opinion,audit fees and opinion shopping

作　　者：唐跃军[1] 

机构地区：[1]复旦大学管理学院,上海200433

出　　处：《证券市场导报》2010年第1期40-47,共8页Securities Market Herald

基　　金：上海市哲学社会科学规划青年课题(2008EJB002);上海市教育发展基金会晨光计划项目(2008CG09);复旦大学青年科学基金项目

摘　　要：本文进一步区分上年度不利审计意见的具体类型、审计费用的升降以及审计意见的改善与恶化。研究证实:(1)上年度被出具不利审计意见虽然可能增加本年度收到不利审计意见的可能性,但是亦可能提高审计意见改善的可能性,并和审计意见出现恶化的可能性显著负相关。(2)如果上年度被出具不利审计意见,则异常审计费用与审计意见改善的可能性显著正相关。(3)审计费用的增加能显著降低被出具不利审计意见的可能性,并可有效防止年报审计意见出现恶化。可见,公司管理层可以通过提高审计费用成功地实现审计意见购买动机,在一定程度上规避不利审计意见。The paper further differentiates concrete types of modified audit opinions, classifies abnormal audit fees into increase and descent of audit fees, and categorizes audit opinions into improvement and deterioration opinions. Empirical analyses indicate that： （1） although the companies with unfavorable audit opinions in the past year have a higher likelihood of receiving same unfavorable audit opinions in this year, they would also probably have higher chance to improve the audit opinions and are unlikely to deteriorate the audit opinions; （2） abnormal audit fees are significantly correlated with the improvement of unfavorable audit opinions if companies had unfavorable audit opinions in the last year; （3） increase of audit fees can significantly reduce the possibility of receiving unfavorable audit opinions and the deterioration of audit opinions. Hence, in a way, we conclude that the management can realize the motivation of audit opinion shopping to avoid unfavorable audit opinions by the increase of audit fees.

关 键 词：不利审计意见 异常审计费用 审计意见购买 审计意见改善 

分 类 号：F830.9[经济管理—金融学]