“重大疑虑事项”为审计判断证据的差异性研究——《中国注册会计师审计准则第1324号——持续经营》实施效果预测被引量：10

Toward the Differentia of Substantial Doubtable Events as Audit Evidence of Going-concern

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摘要 2006年2月修订颁发的持续经营审计准则在取得重要修订成果的同时,完全保留了原准则中对持续经营审计判断的核心证据——影响持续经营假设的重大疑虑事项或情况——的界定。本文以2003年到2004年涉及持续经营问题而被出具非标准审计意见的所有A股上市公司为样本,研究了注册会计师依据影响持续经营假设的重大疑虑事项实施审计判断的差异情况。明确提出:新旧准则对重大疑虑事项界定的不确定性、对依据重大疑虑事项出具不同审计意见规范的或缺性是导致诸多审计判断差异的主要原因,新准则的实施效果可能仍不理想;持续经营审计准则自身不可克服的修订缺陷,应考虑从审计手段和方法的创新上寻找突破口,以提高新准则的实施效果。 Audit Standards No.1324 was revised in many aspects to follow international practices, which would have significant impact on going-concern audit judgment. However, new standards made no changes on auditor's consideration of substantial doubtable events. Based on a sample of listed companies under going-concern uncertainties in 2003 and 2004, this paper examines the differentia of audit judgment regarding substantial doubtable events as major audit evidence of going concern. The results show that subjectivity, incompleteness and uncertainty of substantial doubtable events in the new standard are the major cause of distinct judgment differentia. We propose that audit technique improvement may be feasible to overcome the current problem.

作者张晓岚张文杰张超何莉娜

机构地区西安交通大学

出处《当代经济科学》 CSSCI 北大核心 2006年第4期96-104,共9页 Modern Economic Science

基金教育部人文社科项目(项目批准号:03JD630024)的阶段性成果。

关键词持续经营审计判断差异性重大疑虑事项 Going-concern Audit judgment Differentia Substantial doubtable events

分类号 F239.4 [经济管理—会计学]

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参考文献14

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