上市公司法律风险、审计收费及非标准审计意见——来自中国上市公司的经验证据

Litigation Risk of Listed Company, Audit Fees and Non-standard Audit Opinions——Evidence from Chinese listed companies

本文以A股上市公司2006—2008年的经验数据,考察了公司的诉讼仲裁、违规处分等法律事件对审计收费和非标准审计意见的影响。实证结果发现:在控制其他因素的影响后,上市公司的法律风险与审计收费显著正相关,与非标准审计意见显著正相关。这表明审计师在风险导向审计模式下,充分利用了公司的诉讼仲裁和违规处分信息,修正了审计风险判断。

The paper examines the relationship between litigation risk of listed company and audit fees, non-standard audit opinions based on date of listed firms in the Chinese Scurities Market from 2006 to 2008. Empirical results find that after controling of other factors the listed company＇s litigation risk is significantly and positively related to audit fees, litigation risk has significantly positive correlation with non-standard audit opinion too. The finding indicates that auditors fully utilize the information of listed company＇s events such as litigation, arbitration and punishment of illegal behavior, and auditors have considered the impact of litigation risk on overall audit risk when auditing firms＇ financial statements under risk-based audit model.