“存贷双高”异象与审计师决策——基于审计意见的实证检验  

The Phenomenon of“High Deposits and Loans”and Auditor s Decisions:Evidence from Audit Opinion

作　　者：贾秀彦 吴君凤 JIA Xiuyan;WU Junfeng(School of Economics and Management,Ningbo University of Technology,Ningbo 315211,China;School of Public Finance and Taxation,Southwestern University of Finance and Economics,Chengdu 611130,China)

机构地区：[1]宁波工程学院经济与管理学院,浙江宁波315211 [2]西南财经大学财政税务学院,四川成都611130

出　　处：《审计与经济研究》2023年第4期23-31,共9页Journal of Audit & Economics

基　　金：国家社会科学基金项目(22BYJ207);宁波工程学院科研启动项目(2022KQ61)。

摘　　要：“存贷双高”现象在我国由来已久,从审计师出具审计意见角度出发,研究其如何看待企业的“存贷双高”现象。研究发现,“存贷双高”型企业因更高的审计风险增加了审计师出具非标准审计意见的概率。该结果主要体现在未来偿还资金难度较大和关联方交易较多的企业中。缓解机制结果显示,较高的公司治理水平可以缓解“存贷双高”型企业被出具非标准审计意见的概率。该研究结论对审计师理解企业“存贷双高”现象并采取合理的应对策略以警示投资者具有参考价值。It has a long history with the phenomenon of“high deposits and loans”in China.Taking A-share listed companies from 2007 to 2020 in China as a sample,this paper empirically investigates the relationship between the phenomenon of“high deposits and loans”and audit opinions.The results show that firms with“high deposit s and loans”could increase the probability of auditors issuing modified audit opinion due to higher audit risk.Cross-sectional analyses show that the auditors are more likely to issue modified audit opinion in firms with great difficulty in repaying funds in the future and more related party transactions.The results of the mitigation mechanism show that the probability of modified audit opinion issued by firms with“high deposits and loans”could be alleviated by higher corporate governance.The conclusion of this paper provide reference for auditors to better understand the phenomenon of“high deposits and loans”in enterprises and to take reasonable countermeasures to warn investors in the future.

关 键 词：存贷双高 审计意见 审计风险 股东利益侵占 货币资金披露不实 

分 类 号：F239.4[经济管理—会计学]