从严问责监管格局与审计项目签字安排  

Strict Accountability and Audit Engagement-signing Arrangement

作　　者：冯琳磬 Feng Linqing

机构地区：[1]上海立信会计金融学院,201620

出　　处：《审计研究》2025年第1期92-105,共14页Auditing Research

基　　金：国家自然科学基金项目(项目批准号:72072077)的资助。

摘　　要：在审计行业监管日益趋严的背景下,探索事务所与审计师的应对策略与其影响具有重要意义。研究发现,自2020年起逐步构建的从严问责监管格局能够通过强化责任主体的风险意识,影响非合伙人审计师执业经验与签字业务量的倒U型关系,使之相对平缓,即导致非合伙人审计师在其职业生命周期中的项目签字安排发生显著调整。横截面分析表明,监管威胁和审计师高风险敏感性是促成签字安排调整的关键因素。调整后,审计师的风险敞口与业务收入在职业生命周期中分布更均匀,调整动机得以验明。经济后果检验揭示,监管格局的构建增强了项目工作负荷对审计质量的负面影响。本文不仅拓展了审计监管与项目签字安排领域的研究,也为进一步推进审计人才全生命周期管理提供了政策参考。In the context of increasingly stringent regulation of the auditing sector,it is significant to analyze the strategies adopted by firms and auditors and their impacts.The study finds that the strict accountability regulatory framework gradually established since 2020 has enhanced the risk awareness of both accounting firms and auditors,and thereby influenced the inverted-U-shaped relationship between the professional experience and signing workload of non-partner auditors,making it relatively flatter.This indicates a significant adjustment in the signing arrangements of non-partner auditors over their professional life cycles.Cross-sectional analysis reveals that regulatory threats and auditors'heightened risk sensitivity are key factors driving these adjustments.After adjustment,auditors'risk exposure and business income are more evenly distributed across their professional life cycles,validating the motivation for such changes.Economic consequences testing further reveals that the enforcement of strict accountability measures has intensified the negative impact of engagement workload on audit quality.This study not only enriches the research of audit regulation and engagement arrangements,but also provides policy references for further advancing the whole-life-cycle management of audit professionals.

关 键 词：从严问责监管格局 审计项目签字安排 审计职业生命周期 审计质量 

分 类 号：F239.4[经济管理—会计学]