政策性负担与审计师风险应对——基于关键审计事项的研究

Policy Burdens and Auditors Risk Response——Research Based on Key Audit Matters

基于我国上市公司全面实施新审计准则后审计师增加披露关键审计事项这一制度背景,采用2017—2020年A股非金融上市公司数据,检验政策性负担对审计师风险应对决策的影响。研究发现,企业政策性负担水平越高,审计师越可能披露更多关键审计事项,以此降低风险,具体表现为披露数量更多,披露内容更详细。机制检验表明,企业经营风险和代理成本是政策性负担影响关键审计事项的两个渠道。在劳动保护较强、市场化程度较高的地区,政策性负担与关键审计事项之间的正相关关系有所增加,而良好的内部控制削弱了政策性负担与关键审计事项披露特征之间的关系。研究结果表明,政策性负担与被审单位风险密切相关,审计师的风险应对决策考虑到了政策性负担对企业经营的负面影响。

Based on the institutional background that China s listed companies fully implement the new auditing standards and auditors increase the disclosure of key audit matters,this paper examines the impact of policy burden on auditors risk response decisions by using the data of A-share non-financial listed companies from 2017 to 2020.This study found that the higher the level of policy burden,the more likely it is for auditors to reduce audit risk through disclosure of key audit matters,which means more key audit items in the audit report and the more detailed the disclosure.Operational risk and agency costs are two channels through which policy burdens affect key audit matters.In areas with stronger labor protection and higher degree of marketization,the positive correlation between policy burdens and key audit matters has increased.While good internal controls reduce the positive correlation between policy burdens and key audit matters.The results show that policy burden is closely related to client risk,and the auditors risk response decision takes into account the negative impact of policy burdens on business operations.