法律惩戒、审计意见与审计变通行为——来自上市公司的数据  

The Chasement of the Law,the Audit Opinions and the Flexible Behavior of the Auditors——Data getting from the listed companies in China

作　　者：王爱国[1] 尚兆燕[1] 

机构地区：[1]山东经济学院会计学院,250014

出　　处：《审计研究》2010年第2期54-61,共8页Auditing Research

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(2008BS08011)的阶段性研究成果;山东省"泰山学者"建设工程专项经费资助

摘　　要：作为中国资本市场中保护投资者利益的一种手段,法律惩戒在注册会计师行业监管中扮演着重要角色。本文通过对我国资本市场上市公司数据的研究表明,随着法律惩戒力度增强,审计意见和审计行为存在明显的变通可能性,注册会计师会更多地出具非标准审计意见类型的审计报告。这意味着,法律惩戒对审计意见类型具有重要影响,是注册会计师做出审计判断时考虑的一个重要因素。As a kind of powerful forces to protect the intrerest of the investors, the chastenment of the law plays a core role in the supervision of the auditors. This article studies the data from the security market in China, and finds that when the chastenment of the law is toned up, the possibility of the flexible audit opinions increase and the auditor＇s MAOs also will increase, which suggests that the chastenment of the law has effcect on the auditor＇s choice of different types of audit opinions, and it is an important factor which the CPA will consider when they make choices.

关 键 词：法律惩戒审计 意见审计 变通行为 

分 类 号：D922.27[政治法律—经济法学]