新证券法背景下审计师选择性披露行为研究

Research on Auditor's Selective Disclosure Behavior Under the New Securities Law

新证券法的颁布和实施进一步夯实了审计师的法律责任,新审计准则要求审计师在审计报告中披露关键审计事项信息。在新的法律背景下,注册会计师是否会采取选择性披露以规避法律风险,从而抵消新准则实施效果,受到社会关注。本文通过实验研究方法,从审计师视角对不同关键审计事项披露情形下审计师法律责任判定进行了检测。研究表明:披露相关关键审计事项下审计师法律责任最小,因而披露相关关键审计事项可以起到诉讼保护的作用,新报告准则能够敦促审计师为减轻法律责任而勤勉尽责;针对不同报表项目的会计准则弹性差异,审计师感知的法律责任与会计准则弹性的关系并不显著,因而不支持外界对审计师为规避法律责任进行选择性信息披露的猜疑。

This article examines the judgment of the auditor's legal liability under the different disclosure circumstances of key audit matters from the auditor's perspective using the experimental research method.The research shows that the auditor's legal liability is minimal under the disclosure of relevant key audit matters,so the disclosure of relevant key audit matters can play a role of litigation protection,and the new audit reporting standards can urge auditors to be diligent when they perform their duties to reduce legal liabilities.For the elasticity differences of accounting standards in different financial statement items,the relationship between auditors'perceived legal liability and the flexibility of accounting standards is not significant,so it does not support the suspicion that auditors make selective information disclosure to avoid legal liabilities.