国家审计、会计师事务所变更与社会审计质量  

National Audit,Audit Firm Turnover and Social Audit Quality

作　　者：雷宇 林澄锋[1] Yu Lei;Chengfeng Lin(School of Accounting,Guangdong University of Finance&Economics,Guangzhou Guangdong 510320,China;Institute of Market and Audit Governance Studies for the Guangdong-Hong Kong-Macao Great Bay Area,Guangdong University of Finance&Economics,Guangzhou Guangdong 510320,China)

机构地区：[1]广东财经大学会计学院,广东广州510320 [2]广东财经大学粤港澳大湾区资本市场与审计治理研究院,广东广州510320

出　　处：《会计与经济研究》2023年第1期65-80,共16页Accounting and Economics Research

基　　金：广东省重点学科科研项目(2019-GDXK-0004);广东省自然科学基金面上项目(2020A1515010417)。

摘　　要：央企审计结果公告显示,国家审计与社会审计结果存在较大差异,社会审计经常发现不了被审计企业存在的问题,审计监督合力仍然存在不足。基于这一背景,以央企上市公司为样本,探究国家审计对会计师事务所变更及变更后社会审计质量的影响。结果发现:(1)在接受国家审计后,公司变更会计师事务所的概率增加,这一现象在前期社会审计费用较低的公司中更明显;(2)接受国家审计的公司在变更会计师事务所后,其社会审计质量提高;(3)国家审计增加了会计师事务所升级变更或同级变更的概率,升级变更后社会审计质量的提升作用更为显著。国家审计对社会审计行为的“矫正”,可以通过会计师事务所变更这一市场机制实现。因此,注重发挥国家审计监督和市场机制的协同作用对增强审计监督合力具有重要意义。The announcement of audit results of central government enterprises shows that there are great differences between national audit results and social audit results,and social audit often fails to find out the problems of the audited enterprises.The joint force of audit supervision is still insufficient at present.Based on this background,this paper takes listed central enterprises as samples,and studies the influence of national audit on audit firm turnover and the social audit quality after the turnover.The results show that:(1)After accepting the national audit,the probability of audit firm turnover increases,which is more obvious in companies with lower social audit costs in the early stage;(2)The social audit quality is improved after audit firm turnover for companues accepting the national audit;(3)National audit increases the probability of the upgrade or same-level turnover of audit firms,and the improvement of social audit quality is more obvious after the upgrade turnover of audit firms.This paper shows that the correction of social audit by national audit can be realized through the market mechanism of audit firm turnover.The key to strengthen the joint force of audit supervision is to exert synergy effect of national audit supervision and market mechanism.

关 键 词：国家审计 会计师事务所变更 社会审计质量 审计监督合力 

分 类 号：F239[经济管理—会计学]