国内外合规管理审计比较研究

随着全球化经济的蓬勃发展,企业所处的市场和法律环境越来越复杂多变,违法违规行为的风险不断增加,但违法违规行为不仅没有减少反而逐年增加。因此,必须建立和完善合规管理审计体系,确保合法性和合规性,避免法律风险和声誉风险。合规管理审计作为一种有效的内部控制手段,可以帮助企业及时发现和预防合规管理风险,以保障长期稳定发展。而国外现存合规计划是比较前沿的审计方式。合规管理审计的审计对象是合规管理,通过比较研究国内外由合规管理差异导致的合规管理审计差异,借鉴国外经验,为国内合规管理审计提出改进建议,从而有效帮助企业规避风险,提升管理效率,实现长远发展目标。With the vigorous development of the global economy, the market and legal environment in which enterprises are located are becoming more and more complex and changeable, and the risk of violations of laws and regulations is increasing. Therefore, it is necessary to establish and improve the compliance management audit system to ensure legality and compliance and avoid legal and reputation risks. As an effective means of internal control, compliance management audit can help enterprises discover and prevent compliance risks in time, so as to ensure long-term stable development. However, the existing compliance plan in foreign countries is a more cutting-edge audit method. The audit object of compliance management audit is compliance manager. By comparing and studying the differences in compliance management audit caused by the differences in compliance management at home and abroad, drawing lessons from foreign experience, suggestions are put forward for the improvement of domestic compliance management audit, so as to effectively help enterprises avoid risks, improve management efficiency and achieve long-term development goals.

审计师变更与审计质量——基于签字注册会计师未变更的经验证据

针对我国上市公司审计师变更的研究,大多数文献关注的是会计师事务所变更,而未关注会计师事务所变更时签字注册会计师是否也同时发生了变更。本文关注会计师事务所变更而签字注册会计师未发生变更对审计质量的影响①。本文将我国资本市场上实质性、自愿性会计师事务所变更行为中签字注册会计师未发生变更的行为称为"客户追随签字注册会计师",对追随前后的审计质量进行纵向分析比较,并与其他变更公司进行横向比较。基于纵向和横向比较分别进行研究的结果均发现,追随原签字注册会计师的上市公司的审计质量显著提升。基于可操控性应计利润符号的研究结果发现,客户追随签字注册会计师时并不存在显著的盈余管理动机。不仅如此,小型会计师事务所审计的公司,审计师变更时追随前任注册会计师后审计质量更佳。这意味着,上市公司追随前任签字注册会计师,更可能是出于审计效率和审计质量的考虑,不是借机进行盈余管理,也不是与审计师"合谋"或者"串通"的动机。本文从一个独特的角度指出审计师任期延长有助于提高审计效果。