法律责任、审计风险与事务所客户选择——基于1996年—2006年我国会计师事务所客户风险的分析

Legal Responsibility,Audit Risks and Auditor's Choice of Clients——An Analysis based on Clients' Risks of Chinese Accountant Firms between 1996 and 2006

以1996年—2006年为考察期间,分析在我国注册会计师法律责任演进的不同阶段,"四大"与非"四大"、"十大"与非"十大"、本土"十大"与非本土"十大"之间客户风险水平是否存在显著差异。结果表明,随着注册会计师法律责任制度的日臻完善,大型会计师事务所为规避审计风险、维护自身声誉,倾向于选择低风险的审计客户。

By using the data between 1996 and 2006 as a sample, we analyze whether the risks of clients of Big 4 and Non-Big4, Big10 and Non-Big10, Native-Big10 and Non-Native Big10 has a significant difference during the different stages of CPA legal responsibility. The results show that with the improvement of legal protection for investors, large accounting finns tend to select low-risk audit clients in order to avoid the risks of audit and maintain their reputation.