政府审计、监管问询函与异常审计收费  

Government Audit,Regulatory Inquiry Letter,and Abnormal Audit Fee

作　　者：陈文婷 敖润楠 余鹏翼 CHEN Wenting;AO Runnan;YU Pengyi(School of Accounting,Guangdong University of Foreign Studies,Guangzhou 510006,China;School of Public Finance and Taxation,Central University of Finance and Economics,Beijing 102206,China)

机构地区：[1]广东外语外贸大学会计学院,广东广州510006 [2]中央财经大学财政税务学院,北京102206

出　　处：《南京审计大学学报》2024年第1期12-20,共9页Journal of Nanjing Audit University

基　　金：广东省哲学社会科学规划项目(GD22CGL41);广东省自然科学基金面上项目(2021A1515011479);广东省审计厅重点科研课题(21GDSJZC0133);广东外语外贸大学科研项目(20SS08)。

摘　　要：以我国2008—2019年与政府审计的央企集团共用注册会计师的A股民营上市公司作为研究样本,基于行为一致性理论探讨了政府审计、监管问询函与异常审计收费三者的关系。研究发现:政府审计能够显著减少异常审计收费;在对异常审计收费的监管中,对于民营上市公司而言,政府审计这一“事前”监管与问询函这一“事后”监管存在替代效应;政府审计对异常审计收费的影响以及政府审计与监管问询函的替代效应在“十大”会计师事务所的样本中更为显著。研究丰富了政府审计、民营上市公司监管以及异常审计费用三个方面的研究,为促进注册会计师行业自律以及民营上市公司高质量发展提供了理论参考。Taking China s A-share private listed companies that shared certified public accountants with government-audited central enterprise groups from 2008 to 2019 as a research sample,this paper explores the relationship between government audit,regulatory inquiry letter and abnormal audit fee based on behavioral consistency theory.The study found that government audit can significantly reduce abnormal audit fee;in the supervision of abnormal audit fee,for private listed companies,the pre-approval supervision of government audit and the post-approval supervision of regulatory inquiry letter have a substitution effect;The impact of government audit on abnormal audit fee and the substitution effect of government audit and regulatory inquiry letter is more significant in the sample of the“Top 10”accounting firms.The conclusion enriches the research on government auditing,private listed company supervision and abnormal audit fee,and provides theoretical reference for promoting the self-discipline of the CPA industry and the high-quality development of private listed companies.

关 键 词：政府审计 监管问询函 异常审计收费 民营经济 审计风险 审计质量 

分 类 号：F239[经济管理—会计学]