签字会计师个人执业经验如何影响审计质量?——来自中国证券市场的经验证据  

How does Auditor's Individual Experience Affect Audit Quality?Empirical Evidence from Chinese Stock Market

作　　者：闫焕民[1] 

机构地区：[1]南昌大学经济管理学院,江西南昌330031

出　　处：《审计与经济研究》2016年第3期41-52,共12页Journal of Audit & Economics

基　　金：国家自然科学基金项目(71462014;71162010);江西省高校人文社会科学研究项目(GL1582)

摘　　要：执业经验作为注册会计师专业胜任能力的重要形成途径,是审计质量的决定因素。采用2010—2013年我国上市公司为样本,实证研究签字会计师个人执业经验如何影响审计质量。结果显示:(1)整体而言,签字会计师个人执业经验有助于提高审计质量,但这一"执业经验效应"主要依赖与被审计客户相关的"行业经验",而不是"非行业经验"。(2)签字会计师个人"执业经验效应"与"审计任期效应"之间存在替代型交互作用。(3)进一步地,在"非大所"审计或新承接客户审计中,"执业经验效应"的发挥效率更高;此外,签字会计师通过事务所内部沟通获取的"间接经验"亦能弥补新客户初次审计中的经验不足,保障审计质量。Auditor's capabilities and competence are developed through varieties of pathways including individual experience which determines audit quality.Based on the sample of listed companies in Chinese stock market from 2010 to 2013,this paper investigates the effects on audit quality of auditor's individual experience.It can be found that auditor's experience is positively related to audit quality.However,this experience effect mainly depends on the client-related industrial experience.Secondly,there is a substitutable relationship between auditor's experience effect and tenure effect.Thirdly,the auditor's experience effect is more obvious in the auditing task of new client,especially in the non-big audit firms.Furthermore,indirect experience obtained from other auditors of the same firm plays an important role in initial auditing when auditor is lacking in experience and ensures audit quality.

关 键 词：签字会计师 个人执业经验 审计任期 事务所规模 审计报告激进度 审计质量 审计独立性 

分 类 号：F239.43[经济管理—会计学]