异常整合审计费用改善了谁的审计意见:内部控制抑或财务报表?  

Whose Opinion is Improved by Abnormal Integrated Audit Fee:Internal Control or Financial Statements?

作　　者：张子健[1] 甘顺利[1] ZHANG Zijian;GAN Shunli(School of Business,Hunan Normal University,Changsha 410081,China)

机构地区：[1]湖南师范大学商学院,湖南长沙410081

出　　处：《审计与经济研究》2020年第2期54-64,共11页Journal of Audit & Economics

基　　金：湖南省社科成果评审委项目(XSP20YBZ103)。

摘　　要：以我国2013—2018年实施整合审计的A股上市公司为样本,实证检验了异常整合审计费用能否改善财务报表审计意见或内部控制审计意见,研究发现:在标准审计报告阶段,异常整合审计费用能显著改善财务报表审计意见和内部控制审计意见,但新审计报告阶段的异常整合审计费用对财务报表审计意见的改善作用不显著;在区分正负向异常整合审计费用后,正向异常整合审计费用能显著改善内部控制审计意见,但对财务报表审计意见的改善作用在新审计报告阶段有所减弱,负向异常整合审计费用对审计意见改善的效果也不显著。可见,在双审计时代,上市公司仍然存在审计意见购买行为,政府监管部门仍需加大对上市公司财务报表审计和内部控制审计的规范。Based on a sample of A-shares listed companies by integrated audit in 2012-2018,the paper empirically examines whether the abnormal integrated audit fee improves the opinions of financial statements or internal control system.The results show that abnormal audit fee is positively related to both opinions of financial statements and internal control system in standardreport period,but does not significantly improve financial statement opinion in new auditing standards period.Further differentiating the direction of abnormal audit fee,we find that the more positive abnormal audit fees are,the more easily the internal control audit opinion is improved,but cannot improve the financial statement opinion in new report standards.Negative abnormal audit fees cannot significantly improve the audit opinions.At present,the listed companies shop opinions is in dual audit era,therefore,regulatory authorities are urgent to take measures in order to guide financial statement audit and internal control audit.

关 键 词：审计意见购买 整合审计 内部控制审计 审计收费 审计师更换 审计意见 会计信息质量 审计质量 

分 类 号：F239.43[经济管理—会计学]