现代风险导向审计与项目审计工时:来自中国证券市场的初步证据

BRA and Engagement Audit Hour:Preliminary Evidences from China Security Market

2007年审计准则变更将现代风险导向审计引入了中国证券市场,旨在提高审计的效率和效果。本文为了检验2007年审计准则和现代风险导向审计在中国的应用效果,对准则变更前后审计项目投入的水平进行了比较。我们发现:(1)现代风险导向审计提高了会计师事务所的审计效率;(2)现代风险导向审计在一定程度上提高了会计师事务所对高风险客户的关注程度;(3)四大将新旧审计准则的转换成本部分转移给其客户,而非四大在市场竞争的作用下自行承担了转换成本。

The 2007 Auditing Standards introduced BRA into China Security Market,in order to improve audit efficiency and effectiveness.To examine the effect of 2007 Auditing Standards and BRA in China,this article compared the audit engagement effort before and after the Auditing Standard change.We find:(1)BRA improved the audit efficiency of audit firms;(2)BRA improved the emphasis on risky clients of audit firms;(3)Big 4 transferred some conversion cost of Auditing Standards to clients,while Non-Big 4 afforded the conversion cost due to high competition.