Research on Audit Risks in the Recognition of Data Assets on Financial Statements

This paper explores the audit risks associated with the recognition of data assets on financial statements,focusing on the complexities arising from their replicability,unique valuation patterns,and contextual dependencies.It identifies major misstatement risks at both the financial statement and assertion levels,including the potential for management to exaggerate data asset values,uncertainties in valuation methods,and deficiencies in data governance and internal controls.Additionally,auditors’lack of professional knowledge and inappropriate audit methods can lead to inspection risks.The paper emphasizes the urgent need for enhanced accounting standards for data assets,effective guidelines for their recognition and measurement,and robust internal controls.Furthermore,it advocates for the exploration of effective valuation methods and the incorporation of advanced technologies,such as big data and AI,into auditing practices.By improving auditor training and methodologies,organizations can better manage the inherent risks associated with data asset auditing.

The discussion on audit risk and prevention of accounting firm

This paper analyses audit quality control, brain gain, time pressure of CPA, follow-up education of auditors by firms. The reasons of audit risk rising of CPA are discussed. Based on the foregoing analysis, the author puts forward some measures about self-construction, processes and others of firms and CPA to reduce audit risk of CPA.

Implications of Financial and Non-financial Measures on the Refinement of the Assessments of Audit Risk： An Empirical Investigation

Identifying and assessing audit risk is a key part of the audit process. Prior research documented that auditors primarily look at financial data, information, and measures when assessing the audit risk for an audit engagement. However, professional standard setters, regulators, and academic researchers have discussed the potential for non-financial data, information, and measures to provide a powerful and independent benchmark for evaluating the validity of the numbers of financial statements of an audit client. A field study was conducted in Egypt during the years 2013 and 2014 to explore how auditors perceive and assess audit risk for an audit engagement in the period following the Egyptian revolution of January 25, 2011. The results of the field study indicated that auditors appear not to give sufficient attention to non-financial data, information, and measures when assessing the audit risk during an audit engagement. Auditors seem to rely on financial data, information, and measures when assessing the audit risk of an audit engagement. Furthermore, auditors do not seem to consider the inconsistencies between financial and non-financial data, information, and measures of an audit client as an indicator of the existence of fraud or material misstatements in the financial statements of an audit client.

A Brief Discussion of Audit Risks and Their Causes

As a crucial supervisory department overseeing economic operations,the audit department plays a pivotal role in safeguarding the healthy development of the country’s economy,exposing corruption,and effectively maintaining social and economic peace and stability.The work of auditing involves detecting existing issues,providing remedies,and consistently contributing to national governance.However,as the market economic environment undergoes continuous changes,legal systems advance,and the audit environment becomes more complex,audit risks have gradually gained prominence.The prevention of audit risks has increasingly captured the attention of audit agencies at all levels.This necessitates audit institutions to continually adapt to new challenges,comprehend risks,and exert effective control over them.This article delves into the causes of audit risks,exploring ways to effectively identify and respond to these risks within a complex and ever-changing environment.The objective is to ensure the objectivity and accuracy of audit reports,allowing the audit function to truly serve as an“immune”system,protecting public interests.

Disclosure of Critical Audit Matters,Audit Risk and Audit Opinion

We explore the association between the number of critical audit matters and auditing opinion based on the Chinese capital market data.In addition,we investigate the effect of audit risk on the relationship between the number of critical audit matters and auditing opinion.Using 6,662 firm-year observations listed in the Chinese capital market from 2017–2019,we find that the number of critical audit matters has significantly positive association with clear audit opinion.Specially,the greater the number of critical audit matters,the more likely getting clear audit opinion.We also find that the audit risk restricts the effect of the critical audit matters on the audit opinion.Lastly,we find that Big4 accounting firms are less likely to be influenced by the number of critical audit matters;the audit complexity restricts the effect of the critical audit matters on the audit opinion;the more board members,the less effect of the number of critical audit matters on the audit opinion.We also use several robustness tests to strengthen the conclusion.Our research may contribute to the understanding of the new audit standard.

Research on the CPA Audit Independence Risk Assessment Based on the Rough Set Theory

The assessment mode of the CPA audit independence risk based on the Rough Set Theory is a risk assessment method and using the Analytical Hierarchy Process, whose aim is to solve the bid management in the process of the Financial Statement Insurance. Firstly, according to the general instance of the accountant office, the experts grade the risk elements to establish the decision-making table; secondly, construct the judgment matrix using the attribution dependence degree of Variable Precision Rough Set to obtain relative importance, and further get the general importance for all of risk elements; Finally, establish the general assessment mode of the audit independence risk.

Application of Monetary Unit Sampling Based on Extended Audit Game

On account of the lack of monetary unit sampling( MUS), an extended audit game model based on uncertainty information,which centers on audit risk and combines audit game with statistical sampling,is established to improve the effectiveness of audit risks analysis and sampling errors control. In this paper,an example concerning practical problems is given to demonstrate the process of extended audit game and confirm the truth of the effectiveness of the method. Not only does this method enhance the role of audit technology and the extension of audit procedures in deterring material irregularities,but also helps the auditors measure and control audit risk and sample sizes under uncertainty,conducive to improving the effect of cost control,risk evaluation,and decisionmaking optimization in audit sampling.

Study of American Audit Failure

In the process of accountancy reforming and internationalizing, our country refers to the accounting standard in the U.S.A to a large degree. However, the audit failure always happens in American accounting firms. This paper analyzes more than 10 cases of audit failure among American accounting firms, obtaining the main reason of failure that is the defect of accounting system, helping our country how to guard against audit failure and avoid audit risk and improve audit quality.

隐性关联关系与审计费用——基于供应链工商大数据的研究

近年来,上市公司将其供应链商业关系隐藏化以规避信息披露要求的趋势越来越明显,不利于投资者评估和判断上市公司的交易性质和盈利能力。本文从审计师角度出发,以2010-2021年度我国A股上市公司为研究对象,基于供应链工商大数据度量隐性关联关系,分析隐性关联关系与审计费用之间的关系,结果发现上市公司与重要交易对象之间存在隐性关联关系提高了审计费用,一系列稳健性检验结果保持一致。在渠道检验中,研究发现隐性关联关系通过影响审计师投入,进一步影响审计费用。在分组检验中,研究发现隐性关联关系对审计费用的影响在高市场化进程地区、低信息透明度的公司以及当上市公司为事务所重要客户时更为显著。本文研究为审计师如何判断隐性关联关系问题提供了经验数据。

大数据背景下造纸企业经营风险识别与管理优化研究

近年来,大数据技术的快速发展颠覆了造纸企业传统的风险控制模式,大数据技术在企业经营管理中实现降本增效的趋势越发明显。基于此,简述了造纸企业经营风险的种类与控制现状,探究了大数据时代给造纸企业经营风险控制带来的积极效应与消极影响,结合某些造纸企业经营实例进行经营风险的识别与分析,并基于大数据背景提出造纸企业经营风险识别与管理优化策略,以期建立科学、有效的经营风险预防与管控体系,提升造纸企业经营管理水平。

公立医院科研经费管理与内部审计探讨

公立医院科研经费管理存在诸多问题,包括科研制度不完善、项目执行进度慢、缺乏约束性和规范性、结题不结账等。这些问题不仅影响了科研工作的进展和质量,还可能引发财务风险。为了解决这些问题,需要建立科研项目资金管理体系,从申报、立项、中验、结题到结账全生命周期进行有效管理。内部审计作为公立医院的“免疫系统”,对医院科研经费进行有效监督管理,保障医院科研管理经费使用效能。通过完善科研制度、规范项目执行进度、加强经费管理、内部控制和风险管理等措施,推动公立医院科研工作的高质量发展。此外,也是重要的手段,通过建立以风险控制为导向的科研项目全过程管理体系,可以有效降低医院经济经营活动中发生风险的几率。

新收入准则会影响审计费用吗?——来自A+H股上市公司的经验证据

收入是企业利益相关者评价企业财务状况和经营业绩的关键指标。新收入准则的实施成效也成为理论界与实务界共同关注的焦点议题。从审计费用的视角,以2018年修订后的新收入准则在A+H股上市公司的实施为研究契机,选取2017—2019年中国A股上市公司数据,实证检验新收入准则对审计费用的影响。研究发现,新收入准则的施行提高了企业的审计费用。机制检验发现,新收入准则通过增加重大错报风险和提高审计投入两条路径提高了审计费用。异质性检验发现,新收入准则对审计费用的正向影响主要存在于受新收入准则影响较大、存在内部控制缺陷、由大规模事务所审计的企业中。进一步研究发现,新收入准则在提高审计费用的同时,还会使审计质量得到一定程度的改善。研究结论丰富了新收入准则经济效应领域的研究文献,同时为审计师在新收入准则背景下提高专业胜任能力、完善审计工作及控制审计风险提供新思路。

基于模糊交叉熵与TOPSIS的碳审计风险评估

审计在促进“双碳”目标实现的过程中发挥着重要的监督与评价作用,有效规范了企业的碳排放行为,推动了企业生产方式的绿色转型。当前,我国的碳审计发展尚处起步阶段,存在着诸如制度不健全、碳数据核算困难、碳审计人才缺乏等一系列问题,多种因素的叠加使得碳审计工作面临着极大的风险与挑战。在文献梳理的基础上,本文依托传统风险导向审计理论,首先从环境风险、固有风险、控制风险、检查风险四个层面建立碳审计风险评估指标体系;其次,借助模糊交叉熵和TOPSIS算法构架新型的碳审计风险评估模型,探索碳审计风险评估模型的运行步骤,明晰风险评估模型中的决策方案排序策略;再次,通过对特定案例的深入分析,阐释模糊交叉熵和TOPSIS风险评估模型在碳审计风险评估中的具体应用流程,全方位探究风险评估模型中各类运算结果的分析方法;最后,针对碳审计所面临的各种风险,相应地从碳审计模式设计、双碳大数据中心构建、人才队伍建设三个方面提出管理碳审计检查风险的措施与建议。有关研究思路和结论能够为审计组织如何发现碳审计存在的关键风险因素、衡量碳审计风险水平、评价和控制碳审计风险提供理论支持。

退市新规提高了审计收费吗?

为切实提高资本市场的有效性,我国在注册制上市制度出台后,将作为配套制度的退市制度也进行了相应改革。退市新规进一步细化了相关指标,强化了审计师的工作职责,从而提高了审计工作的压力和风险,这是否会对审计收费产生影响?本文以2020年底出台的退市新规为研究契机,选取2016-2022年A股上市公司为样本,研究显示,退市新规通过加大有退市风险公司的审计风险和审计师声誉风险,使得审计师增加了额外的审计收费以弥补过高风险。在非国企、内控水平较差、机构投资者占比较少和媒体关注较少的公司中提高更大,随着审计收费的提高,审计效率上升,审计激进度缓解,审计质量提升。本文从退市制度变革角度丰富了审计收费影响因素的研究,同时为完善退市制度提供了审计市场层面的证据。

管理者短视影响审计收费吗?——来自上市公司的经验证据

在可持续发展战略导向下,管理者短视在对企业决策产生不利影响的同时,如何影响审计费用值得关注。研究发现,管理者短视程度越高,审计费用越高,经营风险、控制风险以及盈余管理在管理者短视对审计费用的影响中发挥了中介作用。进一步研究发现,董事长与总经理间权力距离较大时,管理者短视对审计费用的影响更显著,而较高的监督型机构投资者持股比例可以抑制管理者短视与审计费用间的正向关系。拓展分析发现,管理者短视程度越高,审计报告中关键审计事项披露数量越多,且高声誉会计师事务所出具非标审计意见的概率越高。研究将管理者短视产生的影响拓展至审计领域,对企业高管聘任和事务所优化风险评估程序均有启示意义。

企业安全生产影响审计定价吗?

员工是企业竞争力提升的重要引擎,其待遇和保护愈发受到企业利益相关者和资本市场的重视。本文以2008-2020年我国沪深A股九大重点监管行业的上市公司为研究样本,首次实证考察了企业安全生产对审计定价的影响,并基于审计风险视角探索其作用机制。研究发现:企业的负面安全生产事件会显著提高审计定价;在考虑内生性及稳健性检验后,研究结论仍然成立。机制探索发现,负面安全生产事件增加了企业的经营风险、财务风险以及法律风险,这些风险作用于审计风险,进而导致审计定价提高。进一步研究发现,负面安全生产事件对审计定价的影响在规模较大的事务所以及法治水平较高的地区更为显著。本文从员工待遇的视角丰富了审计定价相关研究,拓展了审计决策的理论依据,同时也为投资者及监管部门理解企业安全生产的后果提供了有益借鉴。

企业税收规避影响审计师决策吗?

基于税收规避的企业价值观与代理观,以2010-2021年A股上市公司为研究样本,实证考察企业税收规避对审计师决策的影响。研究发现,企业税收规避与审计师决策是一种非线性关系,税收规避与审计定价、税收规避与审计意见之间都呈U型关系。此外,内部控制对税收规避与审计定价的U型曲线具有显著的调节作用,内部控制质量的提高使得U型曲线的形态更加陡峭且拐点发生右移,延迟了审计定价决策拐点;外部制度环境的改善使得税收规避与审计定价之间、税收规避与审计意见之间的U型曲线形态更加陡峭且拐点发生左移,审计师决策拐点提前。研究结论为审计师科学决策、规避风险提供了理论支持,也为企业树立正确的税收规避观念提供了有益的启示。

关键审计事项信息披露与债务融资成本——基于风险词频的分析

新审计报告改革要求在关键审计事项中披露风险信息,该信息的外部感知是一种风险吸收还是风险溢出,是一个亟待检验的理论命题。为此,以2017—2021年A股上市公司为研究样本,通过统计关键审计事项段文本的风险词频考察风险信息披露对债务融资成本的影响。结果表明,关键审计事项风险信息的披露显著降低了债务融资成本,符合信息观的预期。进一步研究发现:关键审计事项的风险披露主要是通过缓解信息不对称和降低债务违约风险影响债务融资成本;在企业代理成本较高、银行业竞争度较低的子样本中,关键审计事项风险信息披露对债务融资成本的降低作用更为明显。这不仅为新审计报告改革的效果提供了增量的经验证据,而且对于推进准则贯彻实施、完善资本市场监管规则体系也有一定的借鉴参考价值。

企业战略差异、经营风险与审计师决策

近年来,国内外市场竞争加剧,企业为谋求长远发展,倾向于选择有别于行业常规的战略。但是企业战略差异可能导致经营风险增加、信息不对称程度加深,进而影响审计师的相关判断与决策。以2009—2019年A股上市公司为样本,对企业战略差异与审计师决策的关系展开研究。研究结果表明:企业战略差异与非标准审计意见、审计收费显著正相关;经营风险发挥部分中介作用,即战略差异通过影响企业的经营风险影响审计师决策。进一步研究发现,高管性别特征会影响企业战略差异与审计师决策的关系,女性高管能够抑制企业战略差异对审计师决策的不利影响。

关键审计事项风险信息披露与分析师预测

文章以2017—2021年上市公司审计报告为研究对象,通过统计关键审计事项的风险词频探讨风险信息披露对分析师预测的影响。研究发现:关键审计事项风险信息披露降低了分析师的预测偏误和预测分歧度;进一步研究表明,促进公共信息和私有信息的获取以及较高的文本可读性是提高分析师预测质量的主要路径,且有助于修正分析师乐观预测偏差;在内部控制质量、审计质量、机构投资者持股比例、舆论关注度较高的子样本中,关键审计事项风险信息披露对分析师预测质量的改善作用更加明显。研究结论可为完善关键审计事项风险信息披露和传递机制提供实践经验和理论依据。