低质量审计是审计师个人特质导致的特例吗?——基于“污点”签字注册会计师的研究
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国家自然科学基金项目(71272227)


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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。

    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 sanctioned auditors on the quality of audits.

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余玉苗,高燕燕.低质量审计是审计师个人特质导致的特例吗?——基于“污点”签字注册会计师的研究[J].审计与经济研究,2016,(4):

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  • 在线发布日期: 2016-07-08
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