Qualitative Perspective of Audit Materiality： Empirical Evidence in Mexico and Colombia

Our contribution analyzes the process of convergence with the International Standards of Audit （ISAs）, particularly those that regulate the concept of materiality in Mexico and Colombia. Between other results, across a survey, it is demonstrated why the effective use of the factors that emerge of his qualitative slope can favor the quality of the financial information that publish the audited companies, the usefulness and the comprehensibility of the report of opinion. In general, the reliability, transparency, and relevancy of the financial statements will meet potentially favored with the strict application of these major and better normative instruments.

Study on CPAs＇ Audit Activities from System Perspective

This paper studies the nature of CPAs＇ audit activities based on neo-institutional economics. CPA auditing is not only a kind of technical activity serving for particular parties, but also systems arrangement for coordinate interests conflict in the capital market. The common belief in the elimination and prevention of fraud is the foundation of CPA audit system. Professional auditors and audit organizations possess skills and positions matching the stock market. The incentive of audit fees and the binding force of audit liabilities both guarantee the self-implementation of audit system. Audit reports signal the fairness of accounting information in simplified forms. CPA audit system also has inherent contradictions. The CPA audit activities should be viewed from a system perspective in order that ideas for the perfection of audit activities can be raised from system construction perspective.

Analysis of the application of computer audit technique in enterprise internal audit

With the increasing popularity of computer assisted audit techniques, this paper discussed the major role of computer audit played in internal audit. From these two aspects： the enterprises＇ financial revenue and expenditure, and material purchase using computer audit to introdnce two kinds of audit methods which are Monetary unit sampling and SQL database query method. Finally, give problems and suggestions for it.

音频编辑软件Adobe Audition在医学英语听力教学中的应用

根据医学英语听力教学的内容特点,结合实例介绍了Adobe Audition音频编辑软件可以应用于音频素材的剪辑和组合、音频声音变速调整、时间间隔调整、降噪处理、声音素材采集等语音素材处理环节。指出将Audition用于辅助医学英语听力教学,教师可以量体裁衣,编辑现有音频素材,使教学过程更有针对性,提高教学效率。

Research on the Influence Factors of the Auditing Quality from the Perspective of Profit Management

As one of the external mechanisms to protect investors,the quality of CPA auditing influences the profit of the investor directly.This paper studies the A-share listed companies in China from2009to 2011,with logistic regression,re-evaluating and exploring the influence factors to the auditing quality of CPA from the perspectives of the size of accountant firms and the profit management level.It finds that the size of accountant firms and the auditing quality are positively correlated with each other,but the statistics are not significant;however,the profit management level influences the auditing quality significantly.Besides,this paper finds that compared with the small-sized accountant firms,the profit management level and the auditing quality of those big-sized accountant firms are correlated with each more significantly.

An analysis on dealing with audit failure

Many highly publicized accounting scandals of the recent past seriously caused enormous losses to investors, hindered the healthy development of the capital market and damaged the credibility of the accounting profession. This paper gives a trial analysis on the reasons and precautionary measures of audit failure.

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.

Client importance and audit quality： Evidence from a-shares capital market data of 2002-2005

Using China A-shares capital market data of 2002-2005, this paper supports the conclusion that client importance is negatively associated with audit quality. Further, we partition the sample into Big 4 and Non-Big 4. In subgroup of Non-Big 4, client importance is negatively associated with audit quality statistically. However, this association isn＇t statistically significant in Big 4 subgroup. The conclusion is significant for the development of CPA finns.

Is audit materiality informative?Evidence from China

To improve the usefulness of audit opinions,on 23 March 2021,the China Securities Regulatory Commission mandated that auditors disclose overall quantitative materiality of consolidated financial statements in special explanations of modified audit opinions.This paper selects Chinese A-share companies issued with modified audit opinions for the period of 2020-2022 as the research sample and analyzes the assessment of materiality in audit practice and the informativeness of audit materiality.Our findings are as follows.(1)The most commonly used bases for materiality by auditors are profit and income,with considerable differences in the percentages applied to the different bases and variations even within the same base.(2)The higher the materiality amount,the poorer the audit quality.This negative correlation is mainly observed in scenarios where the audited companies engage in downward earnings management and where the competency of audit firms or auditors is relatively low.(3)Companies that disclose quantitative materiality in the special explanations of modified audit opinions have a lower earnings response coefficient than companies that do not disclose audit materiality.This research sheds light on the“black box”of the audit process and verifies the information value of audit materiality.The conclusions are of significant value to auditing standard-setters,investors and regulators.

国家审计抑制了社会审计意见购买吗——基于央企控股上市公司的经验证据

审计意见购买行为降低了社会审计质量,损害了社会审计的投资者保护功能。本文以2010—2018年央企控股上市公司为样本,探讨了国家审计对社会审计意见购买的影响及其作用机制,研究发现,央企控股上市公司存在签字注册会计师层面的社会审计意见购买行为,而国家审计能够抑制这一行为。机制检验发现,国家审计通过提高信息透明度和约束管理层权力抑制了央企控股上市公司的社会审计意见购买行为。进一步研究发现,在审计客户重要性程度高、事务所行业专长水平低的情况下,国家审计更能显著地抑制审计意见购买;多次审计以及审计机关查出问题数量越多,国家审计抑制社会审计意见购买的效应越明显;国家审计对社会审计意见购买行为的影响在同行业和具有共同签字注册会计师的未被审计央企控股上市公司中具有溢出效应。本文研究为完善国有企业现代化治理体系、净化注册会计师行业生态环境提供了有价值的参考。

国家审计改革与地方国有企业长期贷款使用效率——来自省以下审计机关人财物管理改革的证据

提升金融资源使用效率助力我国经济高质量发展是新发展理念下深化金融改革的应有之义。本文基于省以下审计机关人财物管理改革试点背景,以2010—2021年省以下地方国有上市公司为研究样本,考察国家审计改革对地方国有企业长期贷款使用效率的影响。研究发现,国家审计改革显著提升了地方国有企业长期贷款的使用效率,其影响机制主要为规范政府干预和降低企业代理成本。进一步研究发现,干部人事、机构编制、经费资产管理的审计改革力度越大,对地方国有企业长期贷款使用效率的提升效果越好。对处于低银行竞争度地区和低竞争度行业的地方国有企业,以及机构投资者持股比例低和内部控制质量低的地方国有企业而言,国家审计改革提升其长期贷款使用效率的效应更为明显。本文研究结论为释放和提升国家审计监督效能、优化金融资源配置效率、推动经济高质量发展提供了重要启示。

机场无线电导航设施原始资料智能审核

为了解决航空情报数字化问题,利用计算机程序语言、图像检测和文字识别技术,研究机场无线电导航设施原始资料智能审核。根据原始资料的公布方式,建立基于Kano模型的三级和二级审核部门的功能需求模型,运用SPSS进行定量分析智能审核的需求内容和期望目标;采用正则表达式技术解决了正文部分的自动审核,运用YOLOv5图像识别建立了审核附件的数据采集、格式转换和模型训练,OCR技术实现了附件的文字识别的智能辅助审核。最后基于JAVA平台搭建了智能审核系统,将搜集的西南地区各机场上报的检查单文件输入到系统中,对正文及附件进行审核,验证了智能审核系统的准确性。

创业板上市公司管理层舞弊行为动因及其CPA审计策略

如同其他上市公司那样,创业板上市公司是我国资本市场的一支重要且新生的力量,其管理层舞弊行为不仅会影响这些公司自身资金的有效流动,还会损害广大投资者的合法利益和资本市场的正常秩序与健康发展。本文主要针对创业板上市公司舞弊行为,分析其危害和形成原因,并从CPA审计的角度探讨如何加强审计监督才能治理和抑制其舞弊行为,以更好地维护公司各利益相关方的合法权益。

论中国CPA审计法律责任的制度缺失与重构

目前 ,我国CPA在涉及上市公司审计业务过程中 ,发生的舞弊现象十分严重 ,但是在处罚中存在严重的法律责任制度缺失问题 ,突出表现在法律责任缺乏界定依据 ,起诉主体法律条文不明 ,诉讼门槛起点太高 ,赔偿金额难以确定 ,处罚形式避重就轻。CPA参与上市公司舞弊的重要原因是 :民事赔偿机制严重缺失 ,地方政府过于庇护。重构CPA审计法律责任的制度设想 :明确CPA法律责任的界定依据和机构 ,建立民事责任赔偿机制 ,大力推广合伙制会计师事务所 。

论中国CPA审计法律责任的制度缺失与重构

目前,我国CPA在涉及上市公司审计业务过程中发生的舞弊现象十分严重,但是在处罚中却存在严重的法律责任制度缺失问题,突出表现在法律责任缺乏界定依据、起诉主体法律条文不明、诉讼门槛起点太高、赔偿金额难以确定、处罚形式避重就轻。CPA参与上市公司舞弊的重要原因是:民事赔偿机制严重缺失、被审计单位公司治理结构不完善、行业过分保护、会计师事务所有限责任组织形式的缺陷、地方政府过于庇护。重构CPA审计法律责任的制度设想:明确CPA法律责任的界定依据和机构、建立民事责任赔偿机制、大力推广合伙制会计师事务所、建立CPA法律责任风险防范机制。

对中国CPA审计寻租的思考

本文基于寻租理论的视角,对中国资本市场中CPA审计寻租行为进行分析。通过对中国CPA审计寻租的条件剖析,分析中国CPA审计寻租的本质特征,探索治理CPA审计寻租的对策,以便有效抑制中国CPA审计寻租行为,为建设规范的审计市场提供借鉴。

签字CPA年报压力会影响审计意见类型选择吗?

以2014—2019年A股上市公司为样本,从“基于任务的压力源和社会压力源”的视角,将签字CPA年报压力分解为工作量压力、时间压力、客户披露压力、监管问询压力四个方面,考察年报压力对审计意见类型选择的影响。研究发现,年报期间,当签字CPA面临较大的工作量压力、时间压力和客户要求提前披露年报时,其更容易发表标准审计意见;签字CPA承接的审计客户上一年度被监管问询的次数越多,其越倾向于发表非标审计意见。区分签字CPA身份发现,项目合伙人的年报压力对审计意见类型选择的影响更大。本文的研究结论对年报期间会计师事务所合理安排签字CPA提供了一定的参考和启示。

中国CPA审计制度目前存在的四大问题

中国的CPA审计制度脱胎于原有的计划经济时代,尽管经过多年的发展,CPA审计制度中的政府行为色彩仍然十分浓厚,通过对中国CPA审计制度现状的分析,发现目前中国CPA审计制度存在着四个方面的问题:一是重于政府行政监管的制度;二是轻于行业自律监管的制度;三是缺于国家法律监管的制度;四是失于健全性参与人的制度。为了促进中国CPA业的健康发展,使之在中国国民经济和现代化建设事业中发挥重要的作用,须尽快解决上述四个方面的问题。

CPA审计意见视角的财务动机关注域研究——来自我国股票市场的经验证据

以我国2005~2008年间A股上市公司为样本,针对注册会计师审计意见对特殊财务动机的关注域问题提出假设并进行检验.运用Logistic回归分析法,在分析了上市公司和审计机构相关特征的基础上,以全样本和各独立年度样本分别考察了注册会计师审计意见对上市公司扭亏、临界、配股3类财务动机的关注情况.从而得出注册会计师审计意见对上市公司扭亏动机具有较强的识别能力,但对临界动机和配股动机包含的风险信息未表现出合理的职业关注.

中国CPA审计准则与国际审计准则趋同的研究

经济全球化使我国与其他国家和地区的经济依存度大幅提高,经济发展要求中国审计准则与国际趋同。在这一背景下,本文运用比较研究的方法分析了我国CPA审计准则与国际审计准则趋同的现状,认为二者在本质上实现了持续的趋同。但这种趋同对我国注册会计师行业产生了一些不利影响,为此,本文有针对性地提出一些建议,为CPA行业在我国CPA审计准则与国际审计准则趋同的环境中健康发展提供有益的启示。