会计师事务所内外部治理与审计风险——来自中国上市公司的经验分析

Empirical Analysis on Interior and External Governances of Auditng Firms——Market Concentration and Auditing Risk

从实证层面给出了审计风险的测度方法，利用我国1998～2007年发生审计失败的上市公司数据，实证检验了审计风险与会计师事务所内外部治理（如民事赔偿机制、会计师事务所的组织形式、审计师的诚信度、客户数量及时间压力）以及审计市场集中度的关系。研究结果表明，在赔偿机制完善和有限合伙制下，随着审计师诚信度及整个市场集中度的提高，审计风险逐渐下降；随着客户数量的增加，时间预算压力不断增强，审计风险在不断增大。

With the civil paymental rule published by the superior court of China, the new accounting standard especial fair value acted, the adding on uncertainty of business condition, all cause the auditing risk to increase. So how to avoid such risk is increasingly becoming to be sovled by an auditing finn in our country. The article presents an empirical method of the auditing risk, and tests the relationship between the interior and outside governance （such as civil payment mechanism, organization form, client quantity, time dress and auditor＇s honesty level） ,auditing market concentration level and auditing risk. The results shows that under a perfect payment mechanism and limited partnership, with the improving of auditor＇ s honesty level, the overall level of the auditing market concentration, the level of auditing risk is decreasing, but with the adding of client numbers, the time budget dress is gradually rising, the auditing risk is also increasing.