审计师会对企业数字化转型作出差异性应对吗?——基于关键审计事项的证据

Will Auditors Make Differentiated Responses to Enterprises Digital Transformation?Evidence Based on Key Audit Matters

以审计师在关键审计事项部分披露的审计流程为切入点,考察审计师是否会对客户的数字化转型作出差异性应对。研究发现,企业数字化转型显著提高了审计应对的差异化程度,表现为客户的数字化程度越高,审计师披露的差异性应对措施越丰富,审计应对段内容与行业内其他公司相比差异度越高。异质性检验发现,对于非国有、信息基础设施较完善、审计师经验丰富或投入较多审计资源的企业,数字化转型对差异性审计应对的影响更显著。机制检验发现,内部控制体系异质性的提高、针对性审计程序的增加是企业数字化转型提高审计应对差异化程度的作用机制。经济后果检验发现,审计师对客户数字化转型的差异性应对促进了企业经营效率和全要素生产率的同步提升。研究从差异性审计应对视角丰富了企业数字化转型对审计师行为影响的文献,为数字经济背景下审计师优化工作流程和改进工作方法提供参考。

This paper examines whether the auditors will make differentiated response to the digital transformation of customers from the perspective of the audit process disclosed by the auditor in the key audit matters section.It is shown that the digital transformation of enterprises improves the degree of differentiation of audit responses,and the higher the degree of digitalization of customers,the richer the differentiated response measures disclosed by auditors in the key auditor part.The heterogeneity test found that the impact of digital transformation on differential audit response is more significant for enterprises that are not state-owned,with relatively better information infrastructure,with rich experience in auditors or invest more audit resources.The mechanism test has found that the increase of heterogeneity of internal control system and the increase of targeted audit procedures are the mechanism of digital transformation to improve the degree of audit response to differentiation.The economic consequence test found that auditors differentiated response to customers digital transformation improved the production and operation efficiency of enterprises.This paper enriches the literature of enterprises digital transformation on auditors behavior from the perspective of differentiated audit response,and provides a reference for auditors to optimize audit processes in the context of digital economy.