审计意见购买的有序多项Logit实证检验——一个自愿性变更审计师的视角

An Ordinal Logit Empirical Examine of Audit Opinion Shopping from the Perspective of Voluntary Auditor Change

2004年以来我国资本市场制度环境发生了重大变化，运用有序多项Logit模型对我国A股上市公司2004-2008年利用变更审计师购买审计意见的行为结果进行实证检验，结果发现，上市公司可以成功购买审计意见，审计师对带强调事项段的无保留意见和保留意见的判断缺乏一致性，对于公司的盈余操纵、持续经营风险、债务风险、关联交易、存货所隐含的审计风险还缺少充分的职业关注，审计意见购买的治理有赖于加强相关制度的执行力度和变更审计师行为的监管，开发定量审计技术与提高独立审计全行业技术水平。

China＇ s Capital market environment has changed greatly since 2004. The ordinal logit empirical examine of the audit opinion shopping （AOS） through changing auditors shows listed companies can succeed in AOS in 2004-2008 on the whole. Auditors are lack of consistency on unqualified opinion with emphasis of matter paragraph and adequate professional attention for earnings manipulation, going-concern risk, debt risk, related-party transactions as well as risk implied in inventory,the governance of AOS depend on the stronger implementation of related system and better inspection on auditor switch behaviors, and quantitative audit techniques and audit technological level development is necessary.