审计资源共享与审计风格

Audit Resource Sharing and Audit Style

本文基于签字审计师的合作历史数据识别了每年的单个审计团队网络及内部连接紧密程度来度量审计团队层面的资源共享,并使用我国A股上市公司2017—2021年的关键审计事项文本特征数据来度量审计团队层面的审计风格,研究审计团队层面的资源共享是否有利于塑造审计风格。研究发现,审计团队内部资源共享程度越高,其基于关键审计事项文本特征的审计风格越相似。此外,这种关系会受到事务所规模、审计团队规模和客户公司数量的影响,其背后的经济意义在于通过统一审计工作文本特征相关的范式进而部分提升了审计效率。

This article identifies the individual audit team network and its internal connectivity tightness each year based on the cooperation history data from the signing auditors to measure the resource sharing at the audit team level.By using the data of textual features from key audit matters of A-share listed companies in China from 2017 to 2021,this paper measures the audit style at the audit team level,then studies whether resource sharing at the audit team level is conducive to shaping the audit style.This research has found that the higher the degree of internal resource sharing within an audit team,the more similar their audit styles are based on the textual features of key audit matters.In addition,this relationship will be affected by the size of the audit firm,the number of the team auditors and the number of client companies.The economic significance behind this relationship lies in that it has partially improved the audit efficiency by unifying the paradigms related to the textual features of the audit work,and has passed a series of robustness tests.