监管政策、审计师变更与后任审计师谨慎性

发布时间：2018-05-28 21:32

本文选题：监管政策 + 审计师变更　；参考：《审计研究》2010年01期

【摘要】：本文以我国2001～2002年出台的相关审计监管政策为例,讨论审计监管对审计师变更和后任审计师谨慎性的影响。由于证监会2001年发布的《公开发行证券的公司信息披露编报规则第14号—非标准无保留审计意见及其涉及事项的处理》(以下简称14号文)增强了非标审计意见之于上市公司的不利后果,因此可能推动了机会主义审计师变更的增加。我们发现,在14号文出台后,前期非标审计意见同审计师变更的正相关关系变得更为紧密,且大所向小所的审计师变更频率显著上升。但是,没有证据表明,相比于未变更公司而言,变更公司的后续审计意见改善程度更高。并且,在2000～2002年,后任审计师针对变更公司的谨慎性有逐渐增强的趋势,这意味着2002年中注协关于审计师变更的监管政策可能发挥了一定的积极作用。
[Abstract]:In this paper, the influence of audit supervision on auditor change and auditor prudence is discussed by taking the relevant audit supervision policy issued in China from 2001 to 2002 as an example. As a result of the Company Information Disclosure rules No. 14 issued by the SFC in 2001-Non-standard unqualified audit opinions and the handling of matters involved in them "(hereinafter referred to as" 14 ") enhanced the non-standard audit opinion. Adverse consequences for listed companies, This may have contributed to an increase in opportunistic changes in auditors. We find that the positive correlation between the prior non-standard audit opinion and the auditor change becomes closer and the frequency of auditor change of large and small firms increases significantly after the publication of Article 14. However, there is no evidence that there is a higher degree of improvement in the subsequent audit opinion of the changed company than in the unaltered company. Moreover, from 2000 to 2002, the latter auditor has a tendency to gradually increase the caution of changing the company, which means that the regulatory policy on auditor change may play a positive role in the middle of 2002.
【作者单位】：中山大学管理学院;北京交通大学经济管理学院;
【分类号】：F239.4

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