项目质量复核信息披露、复核人员繁忙程度和审计质量  

Engagement Quality Review Disclosure,Reviewer Busyness and Audit Quality

作　　者：王木之 赵乐 陈关亭[3] Wang Muzhi;Zhao Le;Chen Guanting

机构地区：[1]中央财经大学会计学院,100081 [2]南开大学商学院,300071 [3]清华大学经济管理学院数智审计研究中心,100084

出　　处：《审计研究》2023年第5期71-82,共12页Auditing Research

基　　金：国家自然科学基金项目(项目批准号:72002230);北京市自然科学基金项目(项目批准号:9192017);中央财经大学青年科研创新团队、中央高校基本科研业务费专项资金项目(项目批准号:63222059);南开大学亚洲研究中心资助项目(项目批准号:AS2206)的资助。

摘　　要：基于我国首次公开披露的财务报表审计项目质量复核人员数据,本文研究了披露内容和复核人员繁忙程度跟审计质量的关系,结果发现:复核项目工作量以及复核人员的年龄、性别、毕业学校、学历、专业、CPA执业经验等个体特征在会计师事务所之间存在系统性差异;繁忙复核人员所在项目的审计质量较低,但未出现在设置专职复核人员的事务所中;复核人员信息能额外解释公告披露时的市场反应,并且在小型事务所中解释程度增幅更大;当市场关注程度高时,复核人员的繁忙程度与审计质量没有关联;复核人员跟主审的年龄差距会影响复核安排和审计质量。研究建议监控复核人员工作量,警惕交叉复核等情形,并持续研判专职、兼职人员复核制度的优劣。Based on the data of audit engagement quality reviewer(EQR)disclosed for the first time in China,this study explores the disclosure content and the relation between reviewers'busyness and audit quality.The research finds:first,the number of review projects per reviewer,and their profiles(age,gender,graduate school,education background,major,CPA practice experience)vary among accounting firms.Second,the audit quality is lower when the engagement quality reviewer is busier,but this phenomenon does not occur in accounting firms with full-time reviewers.Third,the reviewer's information can additionally explain the market reaction,especially in small accounting firms;when market attention is high,there is no observable relation between reviewers'busyness and audit quality.Fourth,the age difference between the reviewer and the lead auditor can affect the review arrangement and audit quality.Finally,it is recommended to monitor the workload of reviewers,be vigilant against cross-review,and continue to study and judge the pros and cons of full-time and part-time EQR systems.

关 键 词：项目质量复核 复核人员 繁忙程度 审计质量 

分 类 号：F233[经济管理—会计学] F239.4[经济管理—国民经济] F832.51