年报审计工作要求影响了会计师事务所的审计行为吗?  

Does Requirements on Financial Statement Auditing Affect Auditing Behavior of CPA Firms?

作　　者：杨兴全 李文聪[2] 尹兴强 Yang Xingquan;Li Wencong;Yin Xingqiang

机构地区：[1]石河子大学经济与管理学院/公司治理与管理创新研究中心,832000 [2]石河子大学经济与管理学院,832000 [3]上海财经大学会计学院

出　　处：《审计研究》2020年第6期34-42,共9页Auditing Research

基　　金：国家自然科学基金项目(项目批准号:71762024和72062027);文化名家暨“四个一批”人才工程项目、财政部“会计名家培养工程”的资助。

摘　　要：中国注册会计师协会对上市公司年报审计工作提出的要求,既可能因信息优势或监管风险而影响会计师事务所的审计行为,也可能因其与会计师事务所各自的主要目标不同或信息不对称而影响有限。借助2011~2017年《中国注册会计师协会关于做好上市公司年报审计工作的通知》的要求,匹配A股上市公司数据,研究发现,会计师事务所对中国注册会计师协会要求"重点关注"的企业出具非标审计意见的概率更高,且上述影响关系在国有企业、较低市场化进程地区、客户越重要以及非十大审计的样本中更明显,验证了中国注册会计师协会通过信息优势与监管风险影响了会计师事务所的审计行为。进一步地,会计师事务所对"重点关注"企业采取了更审慎的审计策略、提高了审计收费或增加了客户变更概率。The Chinese Institute of Certified Public Accountants(CICPA)has put forward requirements for the audit of listed firms.The announcement of the requirements could either affect the auditing behavior due to the information advantage or regulatory risk,or have limited influence due to different risk concerns between government and auditor or information asymmetry between them.In this paper,based on the data of the Shanghai and Shenzhen A-share listed companies,in light of CICPA's Notice on Imporving Annual Report Auditing of Listed Companies from 2011 to 2017,we find that accounting firms issued more qualified audit opinions to the companies with special attention.Further studies also find that the abovementioned effects are more pronounced in SOEs,companies in regions with lower marketization processes,companies with more important clients,or companies that are audited by non-top-ten accounting firms.To some extent,the aforementioned finding proves CICPA's influence on accounting firms'auditing work by taking information advantages and identifying supervision risks.Furthermore,accounting firms are more likely to adopt a prudent strategy for focus-related firms in the CICPA's requirements.Accounting firms would take more prudent audit policies,increase audit fee or improve the frequency of client changes of the companies with special attention.

关 键 词：审计风险 非标意见 策略应对 

分 类 号：F239.4[经济管理—会计学]