审计师对舞弊的察觉影响其披露关键审计事项吗?  

Does Auditor's Perception of Fraud Affect the Disclosure of Key Audit Matters?

作　　者：张婷 张敦力[2] ZHANG Ting;ZHANG Dunli(School of Government Auditing,Nanjing Audit University,Nanjing 211815,China;School of Accounting,Zhongnan University of Economics and Law,Wuhan 430073,China)

机构地区：[1]南京审计大学政府审计学院,江苏南京211815 [2]中南财经政法大学会计学院,湖北武汉430073

出　　处：《审计与经济研究》2023年第1期31-39,共9页Journal of Audit & Economics

基　　金：湖北省2023年度社科基金;财政部“会计名家工程”支持项目阶段性成果;南京审计大学国家审计研究院2021年度课题(21XSJB02)。

摘　　要：以我国审计报告改革后的A股上市公司为研究对象,从财务舞弊视角探讨审计师如何在审计报告中沟通其察觉的重大错报风险。研究发现,对于存在舞弊迹象的公司,审计师在关键审计事项部分披露的事项种类更多、风险主题和差异化内容更丰富。进一步研究发现,若公司当年存在财务舞弊,其下一年经营风险和重大错报风险更高、审计师被牵连至监管处罚或法律诉讼的可能性更大;财务舞弊对审计师披露关键审计事项的影响主要存在于审计师经验丰富或投入审计资源较多的公司中。This paper takes Chinese A-share listed companies that implemented new audit reports as the research object and examines how auditors communicate their perceived material misstatement risks in the key audit matter paragraphs from the perspective of corporate fraud.We find that auditors'perception of fraud affects their disclosure of key audit matters;that is,compared with companies without fraud,auditors disclose more types of key audit matters,more risk topics,and differentiated content in the audit report of fraudulent companies.Further study found that fraudulent companies have higher operating and material misstatement risks,and auditors are more likely to be implicated in legal proceedings.Moreover,we also find that the impact of financial fraud on auditors'disclosure of key audit matters is more likely to occur when auditors are more experienced or invested more in audit investment.

关 键 词：财务舞弊 关键审计事项 审计风险 审计经验 审计投入 审计意见 审计质量 

分 类 号：F239.43[经济管理—会计学]