分所联合审计与审计质量  

Joint Audit across Offices and Audit Quality

作　　者：张玲丽 陈汉文 Zhang Lingli;Chen Hanwen

机构地区：[1]华润股份有限公司,518052 [2]厦门大学管理学院,361005 [3]南京审计大学内部审计学院,211815

出　　处：《会计研究》2024年第10期179-192,共14页Accounting Research

基　　金：国家自然科学基金重点项目(71932003);教育部哲学社会科学研究重大课题攻关项目(22JZD010);北京市社会科学基金决策咨询重点项目(20JCB001)的资助。

摘　　要：会计师事务所一体化管理是当前我国事务所完善内部治理的核心举措,其中跨分所审计资源整合是一体化管理的重要内容。基于签字审计师团队的分所从属关系,本文考察了分所联合审计对审计质量的影响。研究发现,相较于分所独立审计,分所联合审计提高了审计质量;且当客户经济重要性较高、审计师-客户存在校友关系、项目合伙人经验不足(不具有行业专长)而联合审计合伙人经验丰富(具有行业专长)时,该提升作用更加明显。进一步,分所联合审计对总所和分所审计质量均具有提升作用,但相较于总所,对分所审计质量的提升作用更大。本文通过检验分所联合审计对审计质量的影响,拓展了事务所项目团队配置和审计师个体特征的相关研究,对事务所一体化管理具有一定的启示意义。The integrated management of accounting firms is the core measure to improve the internal governance of Chinese audit firms, among which the integration of audit resources across offices is an important manifestation of the degree of integrated management. This paper examines the impact of joint audit across offices on audit quality based on branch affiliation of the signing auditor team. We find that compared with the audit performed by the same office, the joint audit across offices improves the audit quality. The effect of cross-office joint audit on the improvement of audit quality is more significant when the client's economic importance is higher, when there is a social relationship between auditor and client, and when the engagement partner is lack of experience(industry expertise) and the joint audit partner has lots of experience(is an industry expert). Further, the cross-office joint audit has played a role in improving the quality of the projects undertaken by the head office and the branch office. However, the audit quality is higher in the projects undertaken by the branch office when the joint audit partner comes from the head office. By examining the impact of cross-office joint auditing on audit quality, this paper expands the research on the configuration of the firm's audit team and the individual level of auditors, and provides insights into the integrated management of audit firms.

关 键 词：分所联合审计 审计团队配置 审计师关系 审计质量 

分 类 号：F23[经济管理—会计学]