审计师轮换类别与审计结果——基于“关系”的视角  

The Auditor Rotation Type and Audit Result:From the Perspective of Relationship

作　　者：葛逸云 林树[1] 朱超 Ge Yiyun;Lin Shu;Zhu Chao

机构地区：[1]南京大学商学院会计学系,南京210093

出　　处：《复印报刊资料（财务与会计导刊）（理论版）》2022年第4期100-111,共12页FINANCE & ACCOUNTING GUIDE

基　　金：国家自然科学基金重点项目(71832006);国家自然科学基金项目(71872081);“南京大学长江三角洲经济社会发展研究中心”联合招标重大项目(CYD-2020009)。

摘　　要：审计师强制轮换制度能够从制度上对审计师独立性给予一定程度的保证,而社会关系的存在会对审计师的独立性产生影响,但同时也能够增加前后任审计师工作交接的效率。以2007-2019年签字审计师轮换为样本研究发现,同一事务所内签字审计师的变更会使得后任审计师出具清洁审计意见的可能性提升,后任审计师审计当年发生财务重述的可能性较低,且可操纵性应计利润较低。但是,后任审计师获取的审计费用并没有显著降低。与不同事务所之间的签字审计师轮换相比,同一事务所审计师轮换情况下,由于更易进行信息共享与沟通,后任审计师的审计质量更高,且与前任审计师审计质量相比,后任审计师审计质量有所提升。The mandatory rotation of auditors can guarantee their independence to a certain extent.The social network,however,serves as a challenge to their independence,and meanwhile improves the handover efficiency between the predecessor and the successor auditors.Based on the samples from 2007 to 2019,it is found that the possibility of the successor auditor issuing clean audit opinions increase if they are in the same audit firm.What's more,the audit quality of successor auditors will be better if the auditor rotation happens in the same audit firm.Also,the possibility of financial restatement is lower and the discretionary accruals are lower.However,the audit fee does not reduce significantly.Compared with the rotation of signature auditors between different firms,the rotation happening in the same firm between auditors are easier in information sharing and communication,which helps to improve the audit quality of the successor auditor compared with the former ones.

关 键 词：审计师轮换 社会关系 审计结果 审计质量 审计意见 签字审计师 

分 类 号：F23[经济管理—会计学]