上市公司风险如何影响审计师变更——基于内部控制缺陷披露的研究

本文以2012-2015年沪深A股主板上市公司为样本,基于内控缺陷披露视角,研究上市公司风险对审计师变更的影响。研究发现:内部控制重大缺陷披露、审计费用及非标审计意见均与审计师变更存在相关关系,且在不同风险程度下其对变更的影响存在不同效应。以上结论表明:公司面临风险困扰时,应加强风险控制而非与审计师合谋购买审计意见,应选聘执业质量好的审计机构以提高财务信息质量;审计师在执业过程中应始终保持高度谨慎性和风险意识,对利益相关者负责。本研究为我国监管部门在完善内部控制和审计师变更制度等方面提供了经验证据。

This paper empirically tests the risk of listed companies how to influence the change of auditor based on the disclosure of internal control weakness view by employing the sample of A-share listed firms with the main board market from 2012 to 2015. The results show that material weaknesses of internal control, audit fee and non-standard audit opinions exist correlation with the change of auditor. In addition, they have different effects to auditor change in different level of risk. The findings show that firms should enhance risk control rather than buy audit opinions by conspiring with auditors when firms facing to risk, and firms should choose high quality auditor to enhance quality of financial information. Meanwhile, auditors should keep conservatism and risk awareness in auditing and be responsible for stakeholders. At the same time, this study provides empirical evidence to improve the system of internal control and auditor change for regulators.