签字CPA年报压力会影响审计意见类型选择吗?  

Does Annual Report Pressure of Signature CPA Affect the Choice of Audit Opinion Type?

作　　者：王爱国[1] 范腾龙 WANG Aiguo;FAN Tenglong(School of Accounting,Shandong University of Finance and Economics,Jinan 250014,China)

机构地区：[1]山东财经大学会计学院,山东济南250014

出　　处：《南京审计大学学报》2022年第1期26-37,共12页Journal of Nanjing Audit University

基　　金：国家社会科学基金重点项目(20AGL010)。

摘　　要：以2014—2019年A股上市公司为样本,从“基于任务的压力源和社会压力源”的视角,将签字CPA年报压力分解为工作量压力、时间压力、客户披露压力、监管问询压力四个方面,考察年报压力对审计意见类型选择的影响。研究发现,年报期间,当签字CPA面临较大的工作量压力、时间压力和客户要求提前披露年报时,其更容易发表标准审计意见;签字CPA承接的审计客户上一年度被监管问询的次数越多,其越倾向于发表非标审计意见。区分签字CPA身份发现,项目合伙人的年报压力对审计意见类型选择的影响更大。本文的研究结论对年报期间会计师事务所合理安排签字CPA提供了一定的参考和启示。This paper divides the annual report pressure of signature CPA into that of workload,time,client disclosure and regulatory enquiry from the perspective of“task-based pressure source and social pressure source”,based on the data of A-share listed companies in China from 2014 to 2019,and examines the influence of them on the choice of audit opinion type.The research shows that when the signature CPAs face pressure of workload,time and clients' requirement to disclose the annual report in advance,they tend to issue standard opinions.The more the audit clients contracted by signature CPAs were inquired by supervision in the previous year,the more likely they are to issue non-standard audit opinions.Additional tests show that this effect is more significant for the project partners.This paper provides some reference and inspiration for accounting firms to arrange CPAs reasonably during the period of annual report.

关 键 词：签字CPA 项目合伙人 项目负责人 年报压力 审计意见类型 审计收费 审计风险 

分 类 号：F239.4[经济管理—会计学]