审计师第二类重述错误经历对审计调整的影响  

The Effect of Auditors'Type Ⅱ Restatement Error Experience on Audit Adjustments

作　　者：周楷唐[1] 汤依依 ZHOU Kaitang;TANG Yiyi(School of Economics and Management,Wuhan University,Wuhan 430072,China)

机构地区：[1]武汉大学经济与管理学院,湖北武汉430072

出　　处：《审计与经济研究》2025年第1期24-34,共11页Journal of Audit & Economics

基　　金：国家自然科学基金青年项目(71902147);国家自然科学基金重点项目(71932001)。

摘　　要：运用我国独特的审计调整数据,研究了审计师第二类重述错误经历(审计师出具标准无保留意见的财务报表后续被重述)对审计调整的影响。实证结果发现,相较于未经历过第二类重述错误的审计师,经历过此类错误的审计师在后续的审计中进行审计调整的可能性更高。机制检验发现,当审计师经历第二类重述错误时的审计客户重要性越高、客户流失越多、具有行业专长以及存在同行业知识迁移时,审计师的第二类重述错误经历对审计调整影响越显著,表明此类错误经历可以通过声誉效应与学习效应两个渠道影响审计调整。进一步研究发现,经历过第二类重述错误的审计师比其他审计师进行更大的负向与正向审计调整幅度,并且审计质量更高;当审计师多次经历此类错误时,其进行审计调整的可能性更大;当客户对于高质量审计的需求较弱时,结论仍然成立。This paper utilizes the unique audit adjustment data in China to investigate the effect of auditors'experience with Type Ⅱ restatement errors(where financial statements,for which the auditor issued a standard unqualified opinion,are subsequently restated)on audit adjustments.Empirical findings show that compared to auditors who have not experienced Type Ⅱ restatement errors,those who have are more likely to make audit adjustments in subsequent audits.The mechanism test indicates that when the auditor experiences Type Ⅱ restatement errors,the higher the importance of their audit clients,the more clients loss,the more industry expertise they possess and the more industry knowledge transfer,the more significant influence the auditor's Type Ⅱ restatement error experience has on audit adjustments,indicating that such error experience can affect audit adjustments through the reputational effect and learning effect channels.Further research suggests that auditors who have undergone the Type Ⅱ restatement errors make larger negative and positive audit adjustment magnitudes than other auditors and have higher audit quality;when auditors experience such errors multiple times,the possibility of their making audit adjustments is greater;and the conclusion of this paper still holds when the clients'demand for high-quality audits is weak.

关 键 词：第二类重述错误经历 审计调整 审计师行为 审计质量 声誉效应 学习效应 

分 类 号：F239.43[经济管理—会计学]