会计信息定位、有意识错报与审计人员的容忍度:一项实验证据

Accounting Information Location,Information Misstatements and Auditors' Tolerance

会计信息定位是会计准则制定者和会计信息使用者共同关心的一个重要问题。本文采用实验研究方法,检验了会计信息定位与会计信息有意识错报的关系,以及审计人员对不同定位的会计信息有意识错报的容忍度。研究结果表明,在审计前的财务报告确认中存在有意识错报的程度明显高于披露中有意识错报的程度;会计人员感知到,相对于披露错报,审计人员对发现的确认中有意识错报要求客户调整的可能性更大。研究还发现,在确认条件下和披露条件下,审计人员对不同类型错报的容忍度没有明显差异。

Location of accounting information is an important issue that standard setters and users of accounting information concerning commonly. In this paper, we use an experimental research method examining the relationship between information location and information misstatements as well as the auditors＇ tolerance about the misstatements from different location information. The results show that highest degree of conscious misstatements in recognized than in disclosed in the pre-audit financial report; accountants perceived the auditors requiring more correction for recognized than disclosed conscious misstatements. In further analysis we find that auditors＇ tolerance for the different types＇ misstatements have no significant difference.