摘要
本文以2016年-2017年A股上市公司为主要研究对象,研究了新审计报告准则实施对审计师的审计风险敏感性的影响。研究发现:在新审计报告准则实施后,审计师发表非标意见的概率对审计风险的敏感性有显著提高。进一步发现,在新审计报告准则实施后,审计师对审计风险敏感性的提高主要存在于规模大的会计师事务所之中。研究结论为新审计报告准则的实施效果及作用范围提供了经验证据,并为投资者及政策制定者提供了可供参考的信息。
With the A-share listed companies from 2016 to 2017 as the research sample, this articlestudies the impacts ofimplementingthe new standards of auditor’s reporton thesensitivityofauditors to audit risks.It finds that after the implementation, the probability ofissuingmodified audit opinions by auditorsand their sensitivityto audit risks have significantlyenhanced. It further finds thatafter the implementation, it is mainly the large-scale accounting firms which enhance the sensitivity toaudit risks. The findings can serve as empirical evidence forthe implementation effects andapplicablescope of the new standards, and also serveas reference for investors and policy makers.
出处
《中国注册会计师》
北大核心
2020年第7期F0002-F0002,共1页
The Chinese Certified Public Accountant
基金
国家自然科学基金项目“基于民族文化特征和企业文化二维权变因子的内部控制偏好实证研究”(项目编号:71262027)。
