现代风险导向下重大错报风险与审计定价

发布时间：2018-04-03 06:07

本文选题：现代风险导向审计　切入点：重大错报风险　出处：《中国工业经济》2010年11期

【摘要】：本文通过对2006年颁布的注册会计师执业准则第1211号的分析,构建了关于重大错报风险的逻辑假设,采用二项线性回归模型对影响重大错报风险的各因素进行了分类、筛选、剔除不显著的风险因子,建立重大错报风险的预测模型;在此基础上,提出了重大错报风险与审计定价的研究假设,利用多元线性回归模型对2007—2009年沪市的实际数据的考察分析。研究表明:①在重大错报风险的识别阶段,主要集中在财务风险和相关的持续经营风险上,对被审计单位的环境、行业以及公司治理结构等方面风险的关注并没有得到较好体现,但总体呈现一种较好的趋势,这些风险变量与重大错报风险弱相关,不过相关系数逐年增加;②在对重大错报风险定价阶段,上市公司的偿债风险和持续经营风险是审计定价的考虑重点,而对上市公司的盈利水平的考虑不明显。
[Abstract]:Based on the analysis of CPAs practice Standard No. 1211 issued in 2006, this paper constructs the logical hypothesis about the risk of material misstatement, and classifies the factors that affect the risk of material misstatement by using the binomial linear regression model.The prediction model of material misstatement risk is established by eliminating the insignificant risk factors, and the research hypothesis of material misstatement risk and audit pricing is put forward.The multivariate linear regression model is used to investigate and analyze the actual data of Shanghai Stock Exchange from 2007 to 2009.The study shows that at the stage of identifying the risk of material misstatement, the main focus of the study is on financial risks and related continuing operating risks, and on the environment of the audited units.Industry and corporate governance structure and other aspects of risk concerns have not been better reflected, but overall presents a better trend, these risk variables and major misstatement risk is weak correlation, but the correlation coefficient increases year by year;(2) in the stage of pricing the risk of material misstatement, the debt repayment risk and the continuing operating risk of the listed company are the key points of the audit pricing, but the consideration of the profit level of the listed company is not obvious.
【作者单位】：浙江财经学院会计学院;
【分类号】：F239.4

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