税会差异、审计风险与审计收费——基于中国A股制造业上市公司数据的实证研究

发布时间：2018-01-07 17:40

本文关键词：税会差异、审计风险与审计收费——基于中国A股制造业上市公司数据的实证研究　出处：《财经问题研究》2014年09期 　论文类型：期刊论文

【摘要】：国内外会计研究文献发现,企业的税前会计利润与所得税应纳税所得额之间的差异(简称"税会差异")中包含了企业管理层进行盈余管理的信息。既然税会差异中包含了企业盈余管理的信息,那么有大额税会差异的公司,审计风险必然相对较高,审计师从而会增加审计工作量,提高审计收费。本文研究目的在于考察大额税会差异是否有助于解释审计风险和审计收费。研究结论发现,大额税会差异和较高审计收费之间存在正相关关系,这就意味着税会差异可以被审计师用来评估被审计单位的审计风险,从而决定自己的审计工作量和审计收费水平。
[Abstract]:Research literature at home and abroad accounting, corporate accounting profit before tax and income tax shall be the difference between the amount of taxable income (hereinafter referred to as "the difference between tax") were included in the earnings management of enterprise information management. Since the difference between tax included in the earnings management of enterprise information, so there is big difference between tax company. The inevitable audit risk is relatively high, which will increase the workload of the auditor audit, improve audit fees. The purpose of this study is to investigate whether the large tax differences helps explain the audit risk and audit fees. The conclusion of the study found that the amount of tax will be large and there is a positive correlation between the difference and the higher audit fees, which means the difference between tax can was used to assess the auditor audit audit risk, to determine their own audit work and audit fees.

【作者单位】：南京大学商学院;
【分类号】：F239.4;F224
【正文快照】： 在保证上市公司财务信息的真实性方面,审计师发挥着重要的作用。作为资本市场中重要的参与者,审计师在构建财务报表使用者对于上市公司财务报告数据信心方面发挥着重要的作用。而审计师为规避自身风险,当上市公司存在过度的盈余管理行为时,他们会通过加大审计工作量从而发现上

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