企业风险承担水平、审计投入与审计意见  

Corporate Risk-taking,Audit Effort and Audit Opinion

作　　者：洪金明 林润雨 崔志坤 Hong Jinming;Lin Runyu;Cui Zhikun

机构地区：[1]中国财政科学研究院,100142 [2]清华大学,100083 [3]上海海关学院,200003

出　　处：《审计研究》2021年第3期96-105,共10页Auditing Research

基　　金：国家社科基金项目(项目批准号:13CJY108)的资助。

摘　　要：作为一项重要的决策,企业风险承担水平会影响到审计师的行为。本文以2007~2017年A股非金融类上市公司为研究样本,基于审计保险假说实证检验了企业风险承担水平对审计投入与审计意见的影响。研究发现,风险承担水平越高的企业审计投入越多、被出具非标准审计意见和持续经营重大不确定性段落的可能性越高。经过稳健性检验后,研究结论仍然成立。进一步研究表明,具有行业专长的审计师对风险承担程度较高企业的审计投入要比不具有行业专长的审计师少",四大"审计师对风险承担水平较高企业的审计投入要比非"四大"多,未发现在审计意见方面存在显著的差异。研究结果既丰富了企业风险承担水平对审计决策的影响研究,又为审计师的行为决策提供了新的启示。As an important decision,the level of corporate risk-taking will affect the behavior of auditors.This paper takes A-share non-financial listed companies from 2010 to 2017 as the research sample,adopting the audit insurance hypothesis,and empirically tests the impact of risk-taking level on audit effort and auditor opinion.It is found that the higher the level of risk-taking,the more audit effort and the higher the possibility of a non-standard audit opinion and an EoM paragraph on material uncertainty related to going concern.After the robustness test,the conclusion is still valid.Further study shows that auditors with industry expertise make less audit effort in enterprises with higher risk-taking level than those without industry expertise,whereas"big four"auditors make more audit effort in enterprises with higher risk-taking level than non"big four",but there is no difference in audit opinion.This paper not only enriches the research on the impact of enterprise risk-taking on audit decisionmaking,but also provides new enlightenment for auditors’behavior of decision-making.

关 键 词：企业风险承担水平 审计投入 审计意见 审计保险假说 

分 类 号：F239.4[经济管理—会计学]