诉讼风险、审计师变更与审计意见改善  

Litigation Risks,Auditor Change and Improvement of Audit Opinions

作　　者：郑宏涛 

机构地区：[1]河南理工大学财经学院

出　　处：《中国注册会计师》2021年第2期41-46,3,共7页The Chinese Certified Public Accountant

基　　金：国家社会科学基金项目(18BGL189);河南省哲学社会科学规划项目(2020BJJ033)。

摘　　要：本文对企业陷入诉讼纠纷后变更审计师购买审计意见的行为后果进行考察,研究发现,后任审计师能充分关注客户诉讼事件带来的审计风险,对审计意见购买行为进行抵制,不清洁审计意见的出具概率增加,审计意见并没有改善。进一步区分审计师变更方向后,结果显示升级、平级和降级变更审计师均不能改善审计意见。本文结论表明当前审计市场监管,对审计师行为规范起到一定约束作用,但还应警惕形式更为隐蔽的意见购买行为。This article investigates the consequences of opinion shopping behaviors of companies which change auditors after being involved in legal proceedings.It finds that successor auditors can fully pay attention to the audit risks brought by the legal proceedings faced by clients,and resist the opinion shopping behaviors.In such context,the probability of issuing unclean audit opinions increases,and the audit opinions do not improve.After distinguishing the direction of the auditor change,it finds that whether the companies upgrade,parallel or downgrade the auditors,the audit opinions do not improve.Its findings show that the present regulation in the audit market has exerted certain constraints on auditors’behaviors,but the more subtle form of opinion shopping behaviors should be paid more attention to.

关 键 词：诉讼风险 审计师变更 审计意见购买 审计意见改善 

分 类 号：F239.4[经济管理—会计学] F832.51[经济管理—国民经济] D925[政治法律—诉讼法学]