摘要
基于现代风险导向审计理论分析被审计单位财务风险与审计人员设置的财务审计重要性阈值的关系,并以2016—2018年沪深两市A股上市公司为样本,检验了财务风险对财务审计重要性阈值的影响,研究结果表明,面对财务风险较高的公司,审计人员通常设置较低的财务审计重要性阈值,揭示了财务风险对审计行为的影响及审计判断谨慎性的内在要求。研究结果对审计实践具有一定的启示意义,对监督部门完善相关制度、优化监督行为也有一定的参考价值。
Based on the modern risk-oriented auditing theory,this paper analyzes the relationship between the financial risk of the auditees and the threshold of financial audit importance set by the auditors,and tests the influence of the financial risk of the auditees on the threshold of financial audit importance set by auditors by taking the A-share listed companies in the Shanghai and Shenzhen stock exchanges from 2016 to 2018 as research samples.The results show that when auditing companies with high financial risks,auditors usually set a lower threshold of financial audit importance,revealing the impact of financial risks on audit behavior and reflecting the inherent requirement of applying audit judgment prudence in audit business.The results of the study have certain enlightenment significance to the practice of audit,and have certain reference value to the supervision department to improve the relevant system and optimize its supervision behavior.
作者
王向成
Wang Xiangcheng(School of Government Audit,Nanjing Audit University)
出处
《中国审计评论》
2020年第2期90-99,共10页
China Auditing Review
基金
教育部重大招标项目“更好地发挥审计在党和国家监督体系中的作用研究”(19JZD027)
教育部后期资助项目“审计基本理论研究”(19JHQ066)
