多客户审计、审计公司组织形式与审计失败

Multiple Clients' Audit, Audit Firm's Pattern and Audit Failure

本文通过建立审计质量的二次函数模型,分析了不同组织形式的审计公司在同时审计多个客户时,其审计报告的外部性对审计失败的影响。研究结果表明:1)在有限合伙制和赔偿机制完善的前提下,随着客户数量的增多,审计公司的审计质量上升,发生审计失败的概率下降;2)赔偿额越高,审计公司的审计质量也越高,其审计失败的概率降低;3)有限合伙制是一种较好的组织形式;4)审计师的诚信度越高,审计公司审计失败的概率越低;5)审计市场集中度越高,整个审计市场的失败概率越低。由此,本文认为建立有限合伙制、实施赔偿机制、提高审计师的诚信度和审计市场的集中度是提高审计质量和降低审计失败的有效途径。

Setting up a conic function of auditing quality, we analyze affects on the audit failure, resuhed from report externalities which were induced by audit firm of different organization form during audit multiple clients at the same time. Conditioned by the limited partnership of audit firm and perfect damage payments, the results show that ： 1 ） audit qualities decreases in the number of clients, but audit failure increases in it. ; 2） the more payments to the investors, the better the audit qualities is, and the lower probability of audit failure ; 3 ） the limited partnership form is much better than that of the limited liability corporate; 4） and more integrity can result in the lower probability of an audit failure in an audit firm; 5 ） the higher audit marketing centrality is, the lower probability of audit failure in overall audit marketing is. So we think that they are effective approaches to set up the limited partnership form, enforce the payment rules and prompt the level of audit＇s integrity and increase the audit marketing centrality.