资产减值损失、审计收费与审计意见

发布时间：2018-01-27 10:26

本文关键词： 资产减值损失审计收费审计意见　出处：《审计研究》2017年02期 　论文类型：期刊论文

【摘要】：资产减值损失作为一种盈余管理的手段已被大量经验证据所证实,但鲜有文献实证检验资产减值损失对审计收费和审计意见的影响。本文以我国2007~2014年沪深主板市场A股上市公司为样本,考察了上市公司资产减值损失计提情况,分析了上市公司资产减值损失对审计收费和审计意见类型的影响。实证研究表明,存在大额资产减值损失的上市公司审计收费更高,存在大额资产减值损失的上市公司被注册会计师出具非标准审计意见的可能性更大。在风险导向审计模式下,审计师将客户的资产减值损失情况纳入到了审计风险的判断。
[Abstract]:Asset impairment loss as a means of earnings management has been confirmed by a large number of empirical evidence. However, there are few documents to test the impact of impairment loss on audit fees and audit opinions. This paper takes the A-share listed companies of Shanghai and Shenzhen main Board market as samples from 2007 to 2014. This paper reviews the situation of asset impairment loss of listed companies and analyzes the impact of impairment loss on audit fees and audit opinion types. The empirical study shows that. The audit fees of listed companies with large assets impairment losses are higher, and the listed companies with large assets impairment losses are more likely to be issued non-standard audit opinions by certified public accountants. The auditor brings the impairment loss of client's assets into the judgment of audit risk.
【作者单位】：首都经济贸易大学会计学院;北京物资学院商学院;
【分类号】：F239.4;F275
【正文快照】： —、引言资产减值损失是指因资产的账面价值高于其可收回金额而造成的损失。《企业会计准则》规定资产减值范围主要是应收款项、存货、固定资产、无形资产、长期股权投资以及除特别规定外的其他资产减值的处理。其中,固定资产、无形资产等的减值准备计提后,资产减值损失一经确

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