文档介绍：网络首发时间：2016-06-30 09:09
审计与经济研究2016,04(31),30-39
低质量审计是审计师个人特质导致的特例吗?一一基于“污点”签字注册会计师的研究
余玉苗高燕燕
武汉大学经济与管理学院
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摘要：
在签字注册会计师层面研究低质量审计的发生原因时发现:审计失败被发现前，与同所未受罚签字注册会计师相比，受到证监会处罚的签字注册会计师的审计质量持续较低;部分受罚签字注册会计师因事务所合并而被动进入质量控制较好的环境中，其审计质量较合并前有显著改善。这说明在相同质量控制体系下,低质量审计是由审计师个人特质导致的特例;而良好的质量控制有助于抑制“污点”签字注册会计师个人特质对审计质量的不利影响。
关键词：
“污点”签字注册会计师;审计质量;审计意见;会计师事务所;审计责任; 审计报告;审计行为;审计失败；低质量审计;
作者简介：余玉苗(1965-),男，安徽金寨人，武汉大学经济与管理学院会计系教授、博士生导师，博士，博士后,从事资本市场审计、财务会计问题研究；
作者简介：高燕燕(1992-),女,浙江杭州人,武汉大学经济与管理学院硕士研究生，从事审计研究。
收稿日期：2015-12-22 基金：国家自然科学基金项目(71272227) Are Low-quality Audits Merely Special Cases Resulted from Personal Characteristics of Auditors?
Evidence from the Stained Sanetioned Auditors
YU Yumiao GAO Yanyan
School of Economic Management, Wuhan University;
Abstract：
By studying the underlying factors leading to low-quality audits at the individual auditor level, we find that before the audit failures are detected by CSRC, the quality of audits done by sanctioned auditors is significantly lower than those done by unsanctioned auditors in the same audit firm. The quality of audits done by some sanctioned auditors after moving to a better quality-control environment passively because the audit firms merger would be better than those audits done before the mergence・ It indicates that low—quality audits are caused by personal characteristics given that all the auditors are constrained by the same quality control mechanism of the same audit firm・ And an efficient quality control mechanism is able to limit the adverse impact of personal characteristics of stained sanetioned auditors on the quality of audits.
Keyword：
stained sanctioned CPAs; audit repott; audit behavior CPA; audit quality; audit opinion; CPA firms; audit accountability; audit report; audit behavior; audit failure; low-quality audit;
Received： 2015-12-22
一、引言
高质量的独立审计有助于增强公司财务报表信息的可靠性,降低委托代理成本，提高市场资源配置效率[1] o与欧美国家的“好诉”法律文化不同，我国审计师
实际面临的民事诉讼风险较低。因此，政府的行政处罚作为诉讼机制的一种替代, 已成为改善