审计失败中的审计责任认定与监管倾向:经验分析

发布时间：2018-02-02 14:59

本文关键词： 审计失败审计责任监管　出处：《会计研究》2007年07期 　论文类型：期刊论文

【摘要】：监管者对审计责任的认定倾向是审计执业环境的重要构成。本文选取1999—2006年间中国证券市场发生的72例财务报表审计失败进行观测,发现:(1)在监管实践较早期间(1999—2002年间)的审计失败样本观测中,88.2%的审计师遭到处罚;而2003—2006年间的审计失败观测中仅有23.6%的审计师遭到处罚;(2)在控制了审计失败观测的公司受处罚严厉度、舞弊期跨度、舞弊期间审计意见类型以及审计师规模后,仍能检测到近年来审计责任认定的显著缓和趋势;(3)即使对于审计师受到处罚的审计失败观测,在1999—2002年间平均82.7%的虚假陈述事项需要由审计师承担审计责任,而在2003—2006年间仅有平均41.2%的虚假陈述事项须由审计师承担责任。综上,监管机构在近年来对会计师事务所或签字注册会计师的审计责任认定显著趋于缓和与稳健;审计执业环境的这种变化趋势亦可为未来监管和司法实践中的审计责任界定提供有益的借鉴。
[Abstract]:The tendency of the supervisor to identify the audit responsibility is an important component of the audit practice environment. This paper selects 72 cases of financial statement audit failure occurred in China's securities market from 1999 to 2006 for observation. It was found that 88.2% of the auditors were punished in the audit failure sample observation in the earlier period of supervision practice from 1999 to 2002. From 2003 to 2006, only 23.6% of the auditors in the audit failure observation were punished; (2) after controlling the severity of punishment, the span of fraud period, the type of audit opinion and the scale of auditors, we can still detect the significant mitigation trend of audit responsibility in recent years; (3) even if the auditor is punished for audit failure, the auditor is responsible for an average of 82.7% false statements between 1999 and 2002. In 2003-2006, only an average of 41.2% false statements were held liable by the auditor. In recent years, the audit responsibility of accounting firms or signed certified public accountants has tended to be moderated and steady. The changing trend of audit practice environment can also provide useful reference for the definition of audit responsibility in the future supervision and judicial practice.
【作者单位】：中央财经大学会计学院
【分类号】：F239.2;D922.27
【正文快照】： 一、引言监管者对审计责任的认定倾向直接影响注册会计师审计执业行为的行政法律责任和民事法律责任,因此构成了审计执业环境的重要因素。本文旨在观察和描述近年来中国证券市场审计失败案件中,监管者对审计责任的认定倾向特征及其潜在变化,并提出相应含义。以往文献已对中国

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