我国企业IT投资对审计决策的影响及机理研究

Study on the Association between IT Investment and Audit Decision in China

大数据时代背景下企业日渐增加的IT投资对审计环境产生了深刻影响,为此我们考察企业最重要的ERP类IT投资与外部审计决策之间的关系。本文以361家IT投资企业与配对样本进行研究发现:企业IT投资后被出具清洁审计意见的概率没有显著变化,企业IT投资后的内控有效性水平无显著变化,但IT投资使企业外部审计费用显著提高。这表明我国上市公司IT投资对外部审计决策的影响机理在于:当IT投资改变审计环境后,审计师面临的重大错报风险与会计盈余信息质量无显著变化,因此,在IT审计环境下审计师出具的审计意见类型无显著变化;审计收费提高不是由重大错报风险变化引起的,而是由于追加审计程序与学习成本提高导致审计效率降低造成的。

The increasing IT investments of enterprises have an important impact on reporting environment and audit decision under the background of digital age.So this paper examines the relationship between ERP investment and audit decision by using 361 IT enterprises and matched control sample groups,As is shown by this paper that audit fees increase significantly after IT investments and that IT investments are not correlated with the probability of receiving a clean audit opinion.In addition,the level of effectiveness of enterprises' internal control appears slight improvement after IT investments.The conclusion indicates that the risk of material misstatement have no obvious change after IT investments of Chinese enterprises,which result in no significant change in audit opinion after IT investments.And the increasing audit fees are not because of the risk of material misstatement,but because of low audit efficiency due to additional audit procedures and increased learning cost.