审计中存在审计师对客户的信任吗?  

Is There Any Auditor's Trust to the Clients in Audit

作　　者：邹晶[1] 夏庆 周晟 

机构地区：[1]中南财经政法大学会计学院 [2]军事经济学院,湖北武汉430073

出　　处：《财会通讯（下）》2014年第11期15-17,共3页Communication of Finance and Accounting

摘　　要：职业怀疑是审计师从事审计工作必不可少的重要素质,在审计领域是否存在与职业怀疑相对立的审计师对客户的信任呢?本文以2009-2011年A股上市公司的数据为样本,研究了信任程度指标与审计费用之间的关系,进而解释审计活动中是否存在审计师对客户的信任。研究结果显示,总体来看,度量审计师理性信任的指标与审计费用存在显著的负相关关系,而度量审计师个人信任的指标与审计费用相关关系不显著。从而可以认为,审计活动中存在审计师对客户源自理性的信任,但无证据表明在审计活动中审计师会因为任期长、与客户熟识就对客户产生个人信任。Professional skeptieism is an essential important aceomplishment for the anditor who is engaged in auditing work.Is there any auditor's trust to the clients in the field of audit which is in contrast to the Professional skepticism?Using data of Chinese A-share listed companies from2009 to 2011,this paper explor the relation between the intensity index of trust and the audit fees.and then explains whether there is auditor's trust to the clients in the auditing activities.On the whole,the result of study reveals that there is a significant negative correlation between the auditor's index of rational trust and the audit fees,but there is no significant positive association between the auditor's index of individual trust and the audit fees.Thus it can be thought that,there exists auditor's trust to the clients stemming from the rationality in the auditing activities,but there is no evidence showing that the auditor has individual turst to the clients in the audit because of the long familarity with the clients.

关 键 词：审计师 信任 审计费用 

分 类 号：F239.4[经济管理—会计学]