标准审计报告改进、管理层和审计人员的关系与管理层沟通意愿——一项实验证据  

The Effect of Improvement of Audit Report and Manager Auditor Relationship on Managers' Communication Willingness——An experimental evidence

作　　者：张继勋[1] 蔡闫东[1] 刘文欢[2] 

机构地区：[1]南开大学商学院 [2]青岛大学商学院

出　　处：《审计研究》2016年第3期77-83,共7页Auditing Research

基　　金：国家自然科学基金项目(项目批准号:71372097)的资助

摘　　要：为了回应投资者改进标准审计报告的要求,IAASB于2015年1月发布了新审计报告准则,其核心变化是在标准审计报告中增加披露关键审计事项。本文采用实验研究方法,检验了标准审计报告的改进、管理层与审计人员的关系,对管理层就关键审计事项与审计人员沟通意愿的影响。研究发现,与现行标准审计报告相比,改进标准审计报告下,管理层与审计人员沟通的意愿更强。进一步,在双方关系一般的情况下,与现行标准审计报告相比,改进标准审计报告下,管理层与审计人员沟通的意愿显著增强;而在双方关系比较好的情况下,审计报告改进前后,管理层与审计人员的沟通意愿均比较强,且没有显著差异。本文对于监管部门和投资者了解审计报告改进的可能影响具有重要意义。In response to investors＇ request to improve standard audit report, IAASB issued new auditing standards of audit report, and additional disclosure of key audit matters in the standard audit report is the most important and substantive change to the IAASB＇ s new standard. This paper uses experimental method to examine the effect of im- provement of standard audit report and manager-auditor relationship on managers＇ willingness to communicate key audit matters with auditors. The results show that compared with the current standard audit report, managers are more willing to communicate with the auditors after the improvement of standard audit report. Further research shows that when the manager-auditor relationship is on general level, compared with the current standard audit report, the managers＇ willingness to communicate is significantly enhanced after the improvement of standard audit report; when the manager-auditor relationship is on good level, under circumstances of both the current standard audit re- port and the improvement of standard audit report, the managers are more willing to communicate with auditors. Furthermore, there is no significant difference. The study has important implications for regulators and in- vestors to understand the consequence of improvement of audit report.

关 键 词：审计报告改进管理层 审计人员 沟通意愿 

分 类 号：F239.22[经济管理—会计学]