文献类型：期刊文献

中文题名：对关键审计事项的正面评价预示着相对较低的审计风险吗？——基于审计定价视角

英文题名：Does Positive Comments on Key Audit Matters Demonstrate Low Audit Risks?

作者：潘克勤[1];李雨霏[1]

第一作者：潘克勤

机构：[1]河南财经政法大学会计学院

第一机构：河南财经政法大学会计学院

年份：2019

卷号：0

期号：9

起止页码：24-30

中文期刊名：中国注册会计师

外文期刊名：The Chinese Certified Public Accountant

收录：北大核心:【北大核心2017】；

基金：2018年度河南省教育厅人文社会科学研究一般项目“会计师事务所特征、关键审计事项审计准则实施与审计质量（立项号：2018-ZZJH-039）”的资助

语种：中文

中文关键词：关键审计事项的正面评价;审计意见;审计定价

摘要：本文以我国A股上市公司首次披露关键审计事项为研究契机,以2017年被出具非标审计意见的非金融行业上市公司及其配对公司为样本,理论分析和实证检验了对关键审计事项的正面评价、审计意见与审计定价的关系。硏究发现:关键审计事项正面评价伴随着较低的年度审计定价及较低的审计定价增长;被审计单位被出具的审计意见越严格,上述现象越明显;而且上述现象主要出现在大型会计师事务所审计的客户中。进一步分析发现,客户被出具越严格的审计意见,则在关键审计事项被给予正面评价时其操控性应计水平越下降明显。
As the Chinese A-share listed companies have been required to disclose key audit matters for the first time, with the listed companies and their matching companies in non-financial sectors which received modified audit opinions in 2017 as the research sample, this article theoretically analyzes and empirically verifies the relations among positive comments on key audit matters, audit opinions and audit pricing. It finds that such positive comments are always in line with relatively low annual audit pricing or little in crease in audit prici ng;such a phe nomenon becomes more obvious if the audit opinions received by the audited organizations become more rigorous;and such a phe no men on mainly occur in the audit clients of large accounting firms. It further finds that the more rigorous the audit opinions received by the audited dients become, the more obvious the discretionary accruals of such dients decrease if the key audit matters receive positive comments.