审计信任品属性及审计行业监管策略研究:一个文献综述  

Credence Attributes of Auditing and Audit Industry Supervision Strategy:A Literature Review

作　　者：闫华红[1] 王亚茹 吴启富[2] Yan Huahong;Wang Yaru;Wu Qifu

机构地区：[1]首都经济贸易大学会计学院,100070 [2]首都经济贸易大学统计学院,100070

出　　处：《审计研究》2021年第6期73-79,共7页Auditing Research

基　　金：国家社科基金项目(项目批准号:20BGL072)的资助。

摘　　要：以国家"放管服"背景下会计师事务所证券资质放松管制为切入点,以行业自律和政府管制分别导致的审计产品所呈现信任品和经验品属性的相关研究为主线,本文通过梳理国内外相关文献,总结发现如果弱化政府监管力量,完全交由市场自发调节,将审计经验品市场逐渐转变为纯粹的信任品市场,声誉机制和法律机制等市场约束机制将会失效,可能导致审计不足、过度收费和过度审计等市场非效率行为,从而无法确保审计行业提供高质量的审计服务,以保障注册制的顺利实施。研究从审计产品属性理论视角分析审计行业监管模式,对注册会计师行业管制理论形成有益补充,为重塑政府与市场关系、深化审计行业监管提供了理论和现实依据。This paper starts with the deregulation of securities qualification of accounting firms under the background of government reforms to streamline administration and delegate power, improve regulation, and upgrade services, based on relevant research on the credence and experience attributes of audit products caused by industry self-regulation and government regulation respectively, by reviewing domestic and foreign literature,concludes that if government regulation weakens and market makes all regulation,, an audit experience goods market would gradually transform to pure credence goods market, reputation mechanism and legal mechanism market constraint mechanism would fail, and may lead to market inefficiency such as inadequate auditing,overcharging and excessive auditing, so that it is impossible to ensure high-quality audit services provided by audit industry and smooth implementation of the registration system. This paper analyzes the supervision mode of audit industry from the perspective of the theory of audit goods attributes, makes a useful supplement to the regulation theory of CPA industry, and provides theoretical and practical basis for reshaping the relationship between government and market as well as improving the supervision of audit industry.

关 键 词：信任品 经验品 审计产品属性 审计行业监管 

分 类 号：F239.2[经济管理—会计学]