不确定性环境下会计稳健性对审计收费、审计意见的影响  

Environment Uncertainty,Accounting Conservatism and Anchoring Effects in Auditing Judgment

作　　者：李伟[1] 

机构地区：[1]北京第二外国语学院国际商学院,邮政编码100026

出　　处：《审计研究》2015年第1期91-98,共8页Auditing Research

基　　金：国家社会科学基金项目(项目批准号:14BGL183);国家自然科学基金项目(项目批准号:71202170);北京市属高等学校高层次人才引进与培养计划项目的阶段性成果

摘　　要：审计意见如何形成是会计学界关注的重要问题。本文运用我国上市公司的数据,研究了环境不确定条件下审计意见的决策过程是否受到锚定效应的影响。研究发现,在环境不确定性高的公司中,上期会计稳健性能显著降低审计费用;同时,环境不确定性高的公司中,上期会计稳健性与当期非标准审计意见出具的概率显著负相关,而当期会计稳健性与非标意见出具的概率不相关,这说明审计师的决策过程存在明显的锚定效应,导致环境不确定性高的情况下审计意见的出具更倾向于审计师对公司上期的印象。本文对于理解审计师决策中的锚定效应以及预防其判断偏误具有借鉴意义。Audit opinion decision is an important issue. This paper studies the relationship between accounting conservatism, audit fees and audit opinions in the condition of environment uncertainty. We find greater accounting conservatism in last period is associated with lower audit fees in the companies which environment uncertainty is higher. Moreover, greater accounting conservatism in last period is associated with lower probability of the issuance of qualified opinions in the current period, which means the anchoring and adjustment heuristic is the most prevalent heuristic judgment strategy in auditing judgment under uncertainty.

关 键 词：环境不确定 会计稳健性 锚定效应 

分 类 号：F239.4[经济管理—会计学] F275[经济管理—国民经济]