审计师任期交错与审计意见决策——基于项目团队与业务团队的双维视角  

Auditors’ Staggered Tenure and Decisions on Audit Opinions——Based on two-dimensional perspectives of project team and business team

作　　者：闫焕民 王浩宇 张文 Yan Huanmin;Wang Haoyu;Zhang Wen

机构地区：[1]南昌大学经济管理学院,330031 [2]审计署企业审计司

出　　处：《审计研究》2019年第5期112-119,共8页Auditing Research

基　　金：国家自然科学基金项目(项目批准号:71662021)的阶段成果

摘　　要：基于审计团队视角,考察审计师任期交错对审计意见决策的影响。研究表明:作为项目团队核心的两位签字审计师的任期交错对审计意见决策产生负面影响,表现为任期交错的审计师更不倾向于出具非标意见,审计报告激进度更高;但年报项目团队隶属的上级业务团队规模越大且声誉机制越佳,可有效缓解任期交错的负面影响。拓展分析发现,审计师任期交错大都是主动行为,业务团队通过“错缝衔接”方式实现长期连任,间接规避轮换制度的约束并锁定业务团队的客户收益,但忽视了下属项目团队成员的内部协同问题;审计专家个人声誉效应能够抑制任期交错的负面影响,但这与个体人口特征、事务所组织机制等无甚关联。综上,在审计团队视角,拓展了审计意见决策机制的理论研究,可为监管者解读审计师任期管理行为并完善监管政策提供科学依据。Based on the audit team perspective, this paper examines the impact of auditors' staggered tenure on audit opinion decisions. Study shows that the staggered tenure of two auditors has a negative effect on the decision on audit opinions with less issuing MAOs and high aggressiveness of audit reports. But business team with larger scale and better reputation can relieve this negative impact. Further study shows that staggered tenure is an active behavior aiming to seek more tenures to evade the rotation system and guarantee stable income by staggered joint. However, it ignores the collaboration within the project team. And the personal reputation of audit experts can restrain this negative impact, but neither related with auditors' personalities or audit firms, organizational modes. In brief, this paper expands the research on audit opinion decisions, and provides basis for regulators to interpret tenure-management behaviors and improve supervisory policies.

关 键 词：审计师任期交错 审计意见决策 项目团队 业务团队 

分 类 号：F239.4[经济管理—会计学]