客户重要性、审计风险与审计报告决策  

Client Importance,Audit Risk and Auditor Reporting Decision

作　　者：胡南薇[1] 陈汉文[2] 

机构地区：[1]中国矿业大学管理学院,北京100083 [2]厦门大学研究生院,厦门361005

出　　处：《中央财经大学学报》2014年第6期52-59,共8页Journal of Central University of Finance & Economics

基　　金：国家自然科学基金"基于微观执业环境视角的客户重要性与审计质量关系研究"(71302123);国家自然科学基金(71102126);国家自然科学基金(71332008);教育部人文社科研究青年基金(13YJC790048);教育部博士点专项基金(20120023120015);中国矿业大学(北京)"中央高校基本科研业务费专项资金"青年项目(项目号:2009QG01)

摘　　要：客户重要性与审计报告决策之间的关系一直是国际审计学术界和实务界关注的重要议题。与现有的研究不同,笔者试图基于微观视角考察审计风险对客户重要性与审计报告决策关系的影响。我们发现,随着客户重要性水平的提高,审计师对审计风险相对较低的客户出具严厉审计意见的可能性逐渐降低;而对于审计风险相对较高的客户,客户重要性与审计师出具严厉审计意见的概率并不显著相关。这一结果显示,审计师并不会仅仅因为经济依赖而在审计报告决策上妥协;在面对较高审计风险时,客户重要性对审计报告决策的负向影响是非常有限的。Abstract： The relationship between client importance and auditor reporting decision is an important issue for regulatory agencies, audit firms and researchers. This paper is different from the extant literature. We attempts to investigate the effect of audit risk on the relationship between client importance and auditor reporting decision based on microcosmic perspective. We find that for the low risk client, auditors are less likely to issue severe opinion as client importance increases. But the relationship between client importance and auditor reporting decision isn＇t sig- nificant for the high risk client. Our results suggest that the auditor will not compromise in the audit report decision only because of economic dependence. For high risk client, the negative influence of client importance on auditor reporting decision is very limited.

关 键 词：客户重要性 审计风险 审计报告决策 

分 类 号：F239.2[经济管理—会计学]