预防性监管与关键审计事项披露——来自中注协年报审计风险约谈的证据  

Preventive Supervision and Disclosure of Key Audit Matters——Evidence from the CICPA's risky engagement interview

作　　者：陈丽红[1] 孙梦娜 吴彤 李曌赟 Chen Lihong;Sun Mengna;Wu Tong;Li Zhaoyun

机构地区：[1]中南财经政法大学会计学院/注册会计师行业发展研究中心,430073 [2]浙江省国有金融资本运营评价中心,310000

出　　处：《审计研究》2024年第6期63-76,共14页Auditing Research

基　　金：国家社会科学基金重点项目(项目批准号:23AGL012);中南财经政法大学中央高校基本科研项目(项目批准号:2722023EG002);中南财经政法大学研究生教学教改项目(项目批准号:YRTD202418)的资助。

摘　　要：以信息披露为核心的注册制改革是资本市场重大制度创新,此背景下如何通过强化监管提高中介机构服务能力是理论界和实务部门关注的重要话题。本文利用中国注册会计师协会年报审计风险约谈的数据,考察了中国注册会计师协会预防性监管对关键审计事项披露的影响。研究发现,会计师事务所被中国注册会计师协会约谈后,在关键审计事项中披露了更多、表述更明确的结论性评价,且事务所自身行业专长越低、审计投入越高,该效应更强;进一步地,在面对面约谈、约谈频次越高、约谈内容相关性越强时,约谈监管效果更好;此外,约谈还显著提升了关键审计事项强制性披露部分的信息含量,并进一步提升了审计质量,约谈后事务所的受罚概率降低,市场份额提高。立足于我国审计监管实践,为世界各国监管机构和审计机构就如何提高审计服务能力提供了中国方案。The reform of the registration system centered on information disclosure is a significant practice of institutional innovation in the capital market. In this context, how to enhance the service capabilities of intermediary institutions through strengthening regulation is a crucial topic of interest for both the theoretical and practical sectors. This paper utilizes data from the CICPA's Risky Engagement Interview to examine the impact of CICPA's preventive regulation on key audit matters disclosure. The study finds that after being interviewed by the CICPA, accounting firms disclose more and more positive conclusive evaluations on key audit matters(KAMs). The effect is stronger when the firms have lower industry expertise and higher audit input. Furthermore,the regulatory effect of the interview is better after face-to-face interviews, when the frequency of interview is higher, and when the content of interview is more relevant. In addition, the interview significantly enhances the information content of the mandatory disclosure of KAMs and audit quality. After the interview, the firms reduce the probability of penalties and increase their market share. This paper, grounded in China's audit regulatory practice, responds to the debate between “presumptive regulation theory” and “restrictive regulation theory”, and provides a Chinese solution to improving audit quality for regulatory authorities and audit institutions worldwide.

关 键 词：预防性监管 中注协约谈 关键审计事项 结论性评价 

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