韩维芳,刘欣慰.非标意见内容是否影响审计师变更与审计收费?[J].审计与经济研究,2019,(4):
非标意见内容是否影响审计师变更与审计收费?
  
DOI:
中文关键词:  非标意见  审计师变更  审计收费  审计质量  审计风险  公司治理
英文关键词:modified audit opinion  audit firm change  audit fees  audit quality  audit risk  corporate governance
基金项目:
作者单位
韩维芳,刘欣慰 上海立信会计金融学院 会计学院上海201620 
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中文摘要:
      采用内容分析方法,逐一识别导致非标意见的事项数与事项类型,研究非标意见内容是否影响下一年度的审计师变更?上一年度的非标意见内容是否影响本年度审计师要求的审计费用?研究发现:第一,非标意见事项数越多,审计师变更的可能性越大,存在于非无保留审计意见中,而不存在于带强调事项段无保留审计意见中。上一年度的非标意见事项数越多,审计师要求的审计费用越高。第二,区分三类非标意见事项后发现,会计处理存在错报或审计范围受到限制、立案调查或未决诉讼、持续经营问题。非无保留审计意见中存在会计问题时,审计师更可能发生变更。无论非无保留意见段还是强调事项段提及持续经营问题,审计师均可以要求更高的审计费用。第三,进一步区分审计师变更的方向。非无保留意见中提及的非标意见事项数越多,后任审计师越可能变更为小所。带强调无保留审计意见中提及会计问题时,后任审计师更不可能变更为大所。非无保留意见提及立案调查或未决诉讼时,后任审计师更可能变更为小所。
英文摘要:
      This study uses content analysis methodology to identity number and type of MAO content, and investigates how MAO content affect auditor behavior. We answer two questions. Firstly, can MAO concent affect audit firm change during the next year? Secondly, can MAO concent during the last year affect current audit fees? Firstly, when MAO content number increases, audit firm is more likely to be replaced during the next year, mainly among clients with qualified or disclaimer audit opinion. With more items in last year’s MAO, current audit firm can require more audit fees. Secondly, I separate the MAO content into three types, accounting issue, regulatory investigation or unsettled legal suits, GC issue. For qualified or disclaimer audit opinionwith accounting issue, audit firm is more likely to be replaced during the next year. For qualified or disclaimer audit opinion with any reason or unqualified audit opinion with explanatorary paragraph, current audit firm can require more audit fees premium. Thirdly, we further investigate how MAO content affect the direction of audit firm change. When there are more MAO items on qualified or disclaimer audit reports, smaller audit firms are more likely to accept them during the next year. When there are accounting issues on unqualified audit opinion with explanatory paragraph, larger audit firms are less likely to accept them. When there are issues of regulatory investigation or unsettled legal suits on qualified or disclaimer audit opinion mention, smaller audit firms are more likely to accept them.
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