项目质量复核影响审计质量吗?——来自复核人员个人经验的证据  

Do Engagement Quality Reviews Affect Audit Quality?--Evidence from reviewers' personal experience

作　　者：刘圻[1] 周志远 洪娇 Liu Qi;Zhou Zhiyuan;Hong Jiao

机构地区：[1]中南财经政法大学会计学院,430073 [2]中国财政科学研究院,100142

出　　处：《审计研究》2025年第2期148-160,共13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业务费专项研究生科研创新平台项目(项目批准号:202511409)的资助。

摘　　要：个人经验是形成注册会计师专业素养的重要因素。本文以项目质量复核人员为研究对象,实证检验了复核人员个人经验对复核效果和审计质量的影响。研究发现,复核人员的个人经验越丰富,审计质量越高。进一步研究发现,当审计业务较为复杂、复核人员不繁忙、签字会计师不是行业专家、地区法治环境较好以及事务所一体化管理水平较低时,复核人员的个人经验对提升审计质量的作用更为显著。此外,拓展性研究表明,经验丰富的复核人员能显著提高关键审计事项的信息含量。研究拓展了项目质量复核的相关文献,为会计师事务所强化质量管理和完善复核人员委派制度提供有益参考。Personal experience is an important factor in shaping the professionalism of certified public accountants. Taking engagement quality reviewers as the object of the study, this paper empirically examines the impact of reviewers' personal experience on review effectiveness and audit quality. It is found that the richer the personal experience of reviewers, the higher the audit quality. Further research shows that the effect of reviewers' personal experience on enhancing audit quality is more significant when the audit engagement is more complex,the reviewers are not busy, the signing accountant is not an industry expert, the regional law-based governance environment is better, and the accounting firms' integration management is at a lower level. In addition, the extended study shows that experienced reviewers significantly improve the information content of key audit matters. The study expands the literature on engagement quality review and provides useful reference for firms to strengthen quality management and improve the engagement reviewer assignment system.

关 键 词：项目质量复核 复核人员 个人经验 审计质量 质量管理 

分 类 号：F239.4[经济管理—会计学]