现代风险导向下重大错报风险与审计定价  

Material Misstatement Risk and Audit Pricing in Modern Risk-oriented Auditing

作　　者：邱学文[1] 吴群[1] 

机构地区：[1]浙江财经学院会计学院,浙江杭州310018

出　　处：《中国工业经济》2010年第11期149-158,共10页China Industrial Economics

摘　　要：本文通过对2006年颁布的注册会计师执业准则第1211号的分析,构建了关于重大错报风险的逻辑假设,采用二项线性回归模型对影响重大错报风险的各因素进行了分类、筛选、剔除不显著的风险因子,建立重大错报风险的预测模型;在此基础上,提出了重大错报风险与审计定价的研究假设,利用多元线性回归模型对2007—2009年沪市的实际数据的考察分析。研究表明:①在重大错报风险的识别阶段,主要集中在财务风险和相关的持续经营风险上,对被审计单位的环境、行业以及公司治理结构等方面风险的关注并没有得到较好体现,但总体呈现一种较好的趋势,这些风险变量与重大错报风险弱相关,不过相关系数逐年增加;②在对重大错报风险定价阶段,上市公司的偿债风险和持续经营风险是审计定价的考虑重点,而对上市公司的盈利水平的考虑不明显。This dissertation first construct a theory frame about audit pricing on the risk of material misstatement（RMM）.Secondly,use binary linear regression model sorting,screening,excluding non-significant risk factors,establish the risk of material misstatement forecasting model（RMMF）.Thirdly,hypotheses are tested with the data of Shanghai Stock Exchange from year 2007—2009.Though hypothesis testing,we can obtain the following conclusions.① The conclusions on the identification and assessment of risk of material misstatement： financial risk and going-concern risk is positively related to the risk of material misstatement;the environment risk,industry risk and other aspects of corporate governance risk has not been well reflected,but they indicate that long-term trends are strengthening the risk of material misstatement.②The conclusions of the audit pricing on the risk of material misstatement： representative indicator of the solvency and the going-concern risk are positively related to the audit pricing;the profitability irrelevant to the audit pricing.

关 键 词：现代风险导向审计 重大错报风险 审计定价 

分 类 号：F239.22[经济管理—会计学]