独立审计质量与风险影响因素的实证研究——基于中国证券市场的经验检验

Empirical Study on Influencing Factors of Modern Risk-Oriented Auditing Quality——Based on the Empirical Evidence of China's Stock Market

现代风险导向审计理念的推行,会对独立审计质量影响因素的实证检验结果产生何种影响?由于风险变量的不可控性造成取数不宜且难以量化,使得国内外相关实证研究结果多限于非风险因素的检验。本文在全面引入风险导向审计理念的基础上,采用logistic多元回归计量方法进行变量检验,重点考察影响独立审计质量的重要风险因素。结果发现,审计质量及其影响因素之间存在因果相关关系。在一定条件下,审计质量是多种因素共同作用的结果,而风险因素对审计质量具有决定性影响。

the implementation of Modern risk-oriented auditing idea would be an independent audit of the Factors Affecting the Quality of empirical test results on what kind of impact?So far,because of the risk of uncontrollable variables resulting from the number of inappropriate and difficult to quantify,both at home and abroad makes the results more relevant empirical research limited to non-risk factors test.Therefore,the introduction of a comprehensive risk-oriented audit on the basis of the concept of using logistic regression methods of measurement variables testing,focusing on the independent audit affecting the quality of important risk factors,with a view to explore and develop audit quality factors related to the Empirical Study the outcome of the space. Concluded that the quality of auditing and influencing factors causal relationship exists between.Under certain conditions,a combination of factors is the quality of auditing the result of the role of the audit and risk factors had a decisive impact on quality.