法律惩戒、审计意见与审计变通行为——来自上市公司的数据

发布时间：2019-06-12 02:46

【摘要】：作为中国资本市场中保护投资者利益的一种手段,法律惩戒在注册会计师行业监管中扮演着重要角色。本文通过对我国资本市场上市公司数据的研究表明,随着法律惩戒力度增强,审计意见和审计行为存在明显的变通可能性,注册会计师会更多地出具非标准审计意见类型的审计报告。这意味着,法律惩戒对审计意见类型具有重要影响,是注册会计师做出审计判断时考虑的一个重要因素。
[Abstract]:As a means to protect the interests of investors in China's capital market, legal punishment plays an important role in the supervision of CPA industry. Through the study of the data of listed companies in China's capital market, it is shown that with the strengthening of legal punishment, there is an obvious possibility of flexibility in audit opinions and audit behavior, and certified public accountants will issue more audit reports of non-standard audit opinions. This means that legal punishment has an important impact on the type of audit opinion and is an important factor considered by certified public accountants in making audit judgment.
【作者单位】：山东经济学院会计学院;
【基金】：山东省自然科学基金项目(Y2007H12) 山东省软科学研究项目(2008RKB267) 山东省优秀中青年科学家科研奖励基金(2008BS08011)的阶段性研究成果山东省“泰山学者”建设工程专项经费资助
【分类号】：D922.27

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