以2018年全面开展的中国审计报告改革为背景,通过刻画改革窗口及风险导向审计行为特征等变量,检验了审计报告改革对审计延迟的影响。研究发现:审计报告改革之后,审计延迟总体上显著增加,这是改革的“威慑-增责”效应使然;审计报告披露的关键审计事项数量、应对数量越多及具有减值类关键审计事项,显示审计师执行了越勤勉的风险导向审计行为,会形成越长的审计延迟,这源自新审计报告的风险“视窗”和努力“视窗”效应。此外,审计报告改革对审计延迟的影响还显现出企业内部控制层面的差异。研究支持,在中国市场条件下的审计报告改革,有力地促进了审计师的风险导向审计转型,并具有审计延迟层面的政策效应。
Abstract
Based on the comprehensive reform of audit report in China in 2018, this paper examined the impact of audit report reform on audit delay by measuring variables for the reform window and the characteristics of risk-oriented audit behaviors.The empirical results showed that the audit delay increased significantly on the whole arising from the reform of audit report, which indicated the threat-obligation effect of the reform.And more diligent auditors' risk-oriented audit behaviors, which were measured as the number of Key Audit Matters(KAMs), the total number of audit countermeasures for KAMs, and the KAMs with impairment matters, drove the audit delays longer, and it showed“visualization effect”of risks and efforts of auditors through the new audit report.Besides, the impacts of audit report reform on audit delay were different at the enterprises' internal control level.The paper supported that audit report reform in China's market setting powerfully had drove the transition of auditor's risk-oriented auditing, and had arisen significant policy effects on audit delay.
关键词
审计报告改革 /
关键审计事项 /
审计延迟 /
风险导向审计
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Key words
Audit report reform /
Key audit matters /
Audit delay /
Risk-oriented audit
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中图分类号:
F239.43
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脚注
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基金
教育部人文社会科学研究规划基金项目“中国市场情境下整合审计发展的动因、特征及其经济后果研究”(项目编号:18YJA790073)。
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