摘要
审计保险假说提出审计兼具信息价值和保险价值。基于审计供给的保险假说研究文献不仅没有考察企业的整体风险对审计投入的影响,而且没有将审计的信息功能和保险功能区分开来。本文从企业业绩波动的视角研究客户的信息风险和经营风险对审计投入的影响,对审计的信息鉴证功能和保险功能进行检验。研究发现:与无业绩重大波动的公司相比,业绩重大波动的公司获得更多审计投入;与正向非重大波动的公司相比,正向重大波动的公司获得更多审计投入;业绩负向重大波动的公司获得的审计投入并不高于负向非重大波动公司。本文的研究结果支持审计的信息鉴证功能,但不支持中国证券市场存在审计的保险功能。
According to audit insurance hypothesis,audit has both an informational role and an insurance role. The related literature based on audit supply neither verify the effect of entity overall risk on audit effort,nor differentiate the informational role and the insurance role of audit. By studying the effect of client information risk and business risk on audit effort from the angle of performance variation,this article verifies the informational role and insurance role of audit. It is found that (1) Audit effort in clients with sharp performance variation is more than clients without sharp performance variation.(2) Audit effort in clients with positive sharp performance variation is more than performance ascending clients without sharp performance variation.(3) Audit effort in clients with negative sharp performance variation is not more than performance descending clients without sharp performance variation. The results support the informational role of audit,but do not support the insurance role of audit in China securities market.
出处
《会计研究》
CSSCI
北大核心
2013年第9期71-77,97,共7页
Accounting Research
基金
教育部人文社会科学研究青年基金项目(10YJC63068)
国家自然科学基金项目(71302037
71203185
71372008)的研究成果
中国博士后科学基金(2012T50024
2011M500203
2012M520126)
中央高校基本科研业务费专项资金(No.NUST2011YBXM84)的研究资助
