监管政策、审计意见和审计师谨慎性  

Audit Regulation, Modified Audit Opinions, and Auditor Conservatism

作　　者：辛清泉[1] 黄崑[2] 

机构地区：[1]重庆大学经济与工商管理学院,400030 [2]中山大学管理学院,510275

出　　处：《中国会计与财务研究》2009年第1期60-121,共62页China Accounting and Finance Review

摘　　要：2001年中天勤事发后，相关的监管政策导致审计师在面临着更为严格的监管环境的同时，需要承受来自客户的更大压力。在监管政策带来的双面夹击下，审计师报告决策的谨慎性将朝着哪个方向移动？采用1999至2002年的数据，我们发现，在相关监管政策出台之后，审计师发表非标审计意见的概率明显下降，同时，审计师对于不同方式的盈余管理采取了差别报告策略。总体看来，审计师报告决策的谨慎性是下降而不是上升了。另外，我们还发现，在审计意见决策的谨慎性方面，随着监管政策的出台，小所的下滑幅度要快于大所，本地所要快于非本地所。本研究为理解监管政策在形成审计意见过程中所扮演的角色提供了帮助。After the collapse of Zhongtianqin in 2001, auditors were plunged into a quandary over the relevant regulatory policies in China. Auditors had to deal with more rigorous regulations on the one hand, and experienced more pressure from their clients on the other. Under this awkward situation, did auditor conservatism increase or decrease after Zhongtianqin？ Using a sample of Chinese listed companies for the period between 1999 and 2002, we find that after 2001 auditors were less likely to issue modified audit opinions; they also responded differently to various forms of earnings management. In general, auditor conservatism declined after 2001. In addition, our findings indicate that, following the audit regulation policies of 2001, the conservatism of small auditors decreased faster than that of the Top Ten auditors, as did the conservatism of local auditors relative to that of non-local auditors. This study adds to our understanding of the formation process of audit reports and the potentially important role that audit regulators play in that process.

关 键 词：监管政策 审计意见 盈余管理 审计师谨慎性 

分 类 号：F239.0[经济管理—会计学] F234.4[经济管理—国民经济]