会计师事务所信息化建设能够提升审计效果吗?  

Could the Informatization Construction in Accounting Firm Improve Auditing Effect?

作　　者：曾昌礼 李江涛[2] 张敏[1] 曾铁兵[3] Zeng Changli

机构地区：[1]中国人民大学商学院,100872 [2]西南财经大学会计学院,611130 [3]中国注册会计师协会,100039

出　　处：《会计研究》2018年第6期3-11,共9页Accounting Research

基　　金：国家自然科学基金项目(71672188;71432008);教育部人文社会科学研究项目(15YJA630101)的阶段性成果

摘　　要：利用2010-2012年会计师事务所层面的独特数据,本文考察了会计师事务所信息化建设对审计效果的影响。研究发现:会计师事务所信息化建设不仅能够提升审计效率,而且还有助于提升审计质量,尤其是有助于提高审计师对高风险客户的风险控制水平;同时,国内本土所信息化建设对审计质量和审计效率的提升作用比国际四大更显著。进一步研究发现,硬件和软件支出、技术开发和技术培训支出以及其他信息化支出对审计效果都具有积极影响,但技术开发和技术培训支出在国内本土所中更加显著。本文提供了会计师事务所信息化建设效果的经验证据,丰富了信息技术对审计行为影响的文献研究,对于推动我国会计师事务所信息化建设具有重要的理论意义和现实意义。We examine the impact on auditing effect of the informatization construction in accounting firm using the unique data of public accounting firm level from 2010 to 2012. The results show that the informatization construction in accounting firm could not only improve auditing efficiency signifi- cantly, but also be helpful to improve audit quality, especially be helpful to improve the risk control level of the auditor to high-risk customers. And the informatization construction in domestic accounting firm could improve audit quality and auditing efficiency more significantly than that in BIG4. Further, the technology development and software spending, technology development and technical training spending and other information technology spending also have positive influence on audit quality and auditing efficiency, but the impact on audit quality and auditing efficiency of technology development and technical training spending is more significantly. This paper not only provides empirical evidence about the effects of the public accounting firms＇ informati- zation construction, but also enriches literature research about the effect of the application of information technology in accounting firm. The conclusion is theoretical significance and practical significance to promote the informatization construction in our country accounting firms.

关 键 词：会计师事务所 信息化建设 审计效果 

分 类 号：F239.4[经济管理—会计学] F233[经济管理—国民经济]