舞弊审计期望差距成因、IAASB最新弥合建议及支持情况——基于全球问卷调查分析

Causes of Audit Expectation Gap Relating to Fraud and IAASB's New Initiatives to Narrow It——Based on global survey analysis

研究利用从国际审计与鉴证准则理事会IAASB网站手工收集2021年来自全球对讨论文件《财务报表审计中的舞弊和持续经营》的回函数据,发现认知差距是舞弊审计期望差距的最主要成因,各利益相关方对认知差距和变革差距的看法不存在显著差异,但与其他利益相关方相比,审计师及其利益代表会计师职业团体明显不认同执行差距是形成差距的主要原因,国际组织和各大洲在差距成因看法上比较接近;此外,对IAASB提出利用法务专家工作等加强审计师要求的最新弥合措施建议及其支持程度进行统计分析。研究结论不仅为理解审计期望差距成因添加新证据,也为修订相关审计准则及采取其他弥合行动指明方向。

Using the data of global comment letters on the Discussion Paper″Fraud and Going Concern in an Audit of Financial Statements″manually collected from IAASB website in 2021,we find that(1)the knowledge gap is the largest contributor to the expectation gap relating to fraud in an audit of financial statements;(2)there is no significant difference in perceptions about the knowledge gap and evolution gap among stakeholders,but auditors and their representatives of interests,i.e.professional organizations of accountants,do not recognize that the performance gap is the main cause of the gap comparing to other stakeholders;(3)different international organizations and respondents from different continents have close views on the causes of gaps.In addition,we perform statistical analysis on IAASB's proposed new measures and their support that enhance the auditor's requirements to narrow the expectation gap such as using the work of forensic specialists.The research conclusions not only add new evidences to the understanding of the causes of audit expectation gap,but also indicate the directions for revising relevant auditing standards and taking other narrowing actions.