审计的性质——从PCAOB检查报告谈起

Nature of audit

本文以PCAOB的成立和大规模检查为标志,将美国独立审计二分为前PCAOB时期和后PCAOB时期。通过分析PCAOB的成立及大规模检查活动中签发的较严厉的检查报告,本文认为,PCAOB严苛检查将会逐步改变审计的性质,使得独立审计从主要为提高上市公司对外报告可信度,逐渐转向迎合、满足PCAOB监管要求,获得一份满意的检查报告。这种改变将促使独立审计需要更多的审计准则、更细致严苛的审计流程,并导致审计收费上升。这种性质的改变将给学术研究提出新的挑战。

Based on the establishment and large-scale inspection of PCAOB,this article divides American independent audit into pre-PCAOB period and post-PCAOB period.By analyzing the establishment of the PCAOB and the more stringent inspection reports issued in the large-scale inspection activities,this article argues that the stringent inspection of the PCAOB will gradually change the nature of audit,shifting independent audit from improving the credibility of external reports of listed companies,to meet the regulatory requirements of PCAOB and obtain a satisfactory inspection report.This change will lead to independent audits requiring more auditing standards as well as more detailed and rigorous audit processes,and result in higher audit fees.Changes of this nature will present new challenges to academic research.