摘要
2021年中国证券监督委员会发布的《监管规则适用指引——审计类第1号》中要求注册会计师在非标准审计意见专项说明中披露审计重要性水平。本文以我国2020-2022年被出具非标准审计意见的上市公司为样本,基于审计师变更视角,系统分析了审计重要性水平制定决策的影响因素。研究发现,审计师变更与审计重要性水平的制定决策显著正相关,说明新任审计师倾向于设置较为宽松的重要性水平。进一步分析发现,上述结论主要发生于会计师事务所和签字注册会计师同时变更的情形,并且会受到会计师事务所规模、公司产权性质、决策权配置和外部监督压力的调节作用的影响。研究结论有助于投资者深入理解审计重要性水平,为监管部门持续推进审计重要性水平信息披露制度提供了经验证据。
In the Guidelines for the Application of Regulatory Rules of Audit Category No.1 issued by the CSRC in 2021,CPAs are required for the first time to disclose the audit materiality in the special explanation of modified audit opinions.Based on the sample of listed companies that have been issued modified audit opinions in China from 2020 to 2022,this paper systematically analyzes the decision-making of audit materiality from the perspective of auditor change.Results show that auditor change are positively correlated with the level of audit materiality,indicating that successor auditors have a motivation to set a more lenient materiality.Further analyses show that the above conclusion mainly occurs when the accounting firm and the signing CPA change at the same time,and is influenced by the moderating effects of the accounting firm size,the nature of corporate property rights,the allocation of decision-making power and the external regulation pressure.The conclusion helps investors to deeply understand audit materiality,and provides empirical evidence for regulatory authorities to promote the disclosure system of audit materiality information.
作者
王俊
高锐
Wang Jun;Gao Rui
出处
《审计研究》
北大核心
2025年第4期146-160,共15页
Auditing Research
基金
国家自然科学基金青年项目(项目批准号:71902022)
中国石油大学(北京)科研基金项目(项目批准号:2462023YJRC016)的资助。
