对外担保会影响审计费用与审计意见吗?

Does the External Guarantee Affect Audit Fees or Audit Opinion Types?

以2007—2013年间沪深A股上市公司为样本,考察公司对外担保的情况,并分析了上市公司当年对外担保对其审计费用和审计意见的影响。结果表明:存在对外担保的公司会被收取更高的审计费用,且对外担保的规模越大,审计费用也越高;存在高风险担保的上市公司被出具非标准审计意见的概率相对较高。进一步研究发现,当上市公司为国有时,其对外担保事项影响审计费用的程度较之非国有企业更大;东部沿海地区上市公司相对于其他地区上市公司,其对外担保事项对审计费用的影响更大。

Based on Chinese A-share listed companies from 2007 to 2013, this paper examined the impact of external guaran-tee behavior on audit fees and audit opinion types. The results show that the external guarantee is significantly and positively related to audit fees. The greater amount of external guarantee, the higher the audit fees. Companies with high risk guarantee are more likely to be issued a modified audit opinion. The further study shows that the impact of external guarantee behavior on audit fees is stronger when enterprises are state-owned. The effect on the audit fees for the external guarantee of the listed com-panies in the eastern coastal areas is much stronger than those of other areas.