客户重要性与审计师独立性:经济依存度分析  

Client Importance and Auditor Independence:Economic Dependence Analysis

作　　者：万莹茜 

机构地区：[1]中南财经政法大学会计学院

出　　处：《财会通讯（下）》2015年第3期22-26,共5页Communication of Finance and Accounting

摘　　要：本文从审计合伙人的角度检验了这个问题。研究采用盈余管理、审计意见与盈余基准代替审计独立性。结果发现,合伙人层面的客户重要性与异常应计没有显著关系;合伙人层面的客户重要性与持续经营有关的非标意见没有显著关系;合伙人层面的客户重要性与合伙人倾向出具非标准审计意见没有显著关系;或客户零盈余和上一年的盈余基准与合伙人层面的客户重要性没有显著关系。所有结果均表明,缺乏证据支持审计师妥协于经济重要的客户。Previous studies have mostly from the view of auditor independence,whether compromise in the economic important customer.We examine this problem from the angle of audit partner.The study uses earnings management,audit opinion and earnings benchmark instead of audit independence.Result discovery,the importance of customer partner level and abnormal accruals is no significant relationship between client importance;partner level and sustainable management of non-standard opinions on no significant relationship;partner level client importance and partner tendency of non-standard audit opinions issued no significant relationship;the importance of customer or customer zero earnings and last year's earnings benchmark no significant relationship with the partner level.All of the results showed that,the lack of evidence to support the auditors compromise in the economic important customer.

关 键 词：客户的重要性 审计合伙人 审计师独立性 

分 类 号：F239.2[经济管理—会计学] F275[经济管理—国民经济]