审计团队:中国制度背景下的研究视角  

Audit Team:A New Research Perspective Under Chinese Institutional Background

作　　者：史文 叶凡[1,2,3] 刘峰[1,2,3] Shi Wen

机构地区：[1]厦门大学会计系,361005 [2]厦门国家会计学院,361005 [3]厦门大学会计发展研究中心,361005

出　　处：《会计研究》2019年第8期71-78,共8页Accounting Research

基　　金：国家自然科学基金项目(71790602;71672159);教育部重点研究基地重大项目(16JJD790034)的支持;厦门国家会计学院云顶课题的支持

摘　　要：目前审计研究大多聚焦于会计师事务所、事务所分所或者审计师个人。但是,我们结合理论与中国制度背景的分析发现:由多名审计师构成的相互合作、利益共享、风险共担的审计团队可能是一个研究中国审计行为的更合适的切入点。我们通过四个审计师与客户变动的案例,从客户获取、失去、变动、保持的角度检验了团队的存在性,并给出了大样本的现状描述。此外,引入审计团队这一研究视角,有助于思考和解决事务所统一性、内部管理问题,为推动我国事务所发展的相关政策提供参考。Majority of the current audit literature focuses on accounting firms,offices or individual auditors.However,based on the theory and the Chinese institutional background analysis we find that:A mutual cooperation,benefit,and risk sharing audit team which composed of multiple auditors ma y be a much-tailored point for studying Chinese auditor behavior.Further,through four cases and large sample description,we test the existence of the audit team from the angle of customer acquisition,loss,change,and maintenance.The new audit team perspective will help to think about and solve the audit firm’s unity and internal management issues and provide a reference for promoting relevant policies for the development of Chinese audit firm.

关 键 词：审计团队 准租 监管风险 审计师变更 连续审计 

分 类 号：F239.4[经济管理—会计学]