关键审计事项披露改变了审计师的审计责任意识吗?—

摘要利用沪深A股上市公司2017年年报审计首次执行关键审计事项准则这个准自然实验契机,以审计定价及其变化作为审计师感知到的审计责任,以被出具的审计意见类型作为客户风险的度量,探讨新准则实施、客户风险与审计师感知到的审计责任变化的关系。采用双重差分方法分析发现:首次执行关键审计事项准则后,被审计单位风险越大,则审计定价越高,审计定价增长幅度越大,但低风险客户的审计定价反而下降;2017年相较于2016年如果客户风险加剧,则审计定价越高、涨幅越大,但2016年相较于2015年却没有该现象,说明首次实施关键审计事项披露准则强化了审计师对高风险客户的审计责任意识,审计师通过风险溢价调整事前做出了风险补偿,同时,披露关键审计事项降低了审计师对于低风险客户的审计责任。

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	潘克勤

关键词：关键审计事项审计意见变化审计定价增长双重差分

Abstract： This paper using a quasi-experimental design about Chinese listed firms which carry out the No. 1504 audit standards for Chinese certified public accountants for the first time in 2017 as the research opportunity, using the audit price and its change as the substitute variable for audit responsibility, and using audit opinions as the substitute variable for clients’ risk, probes into the relationship between the change of audit responsibility and the new audit standard’s implementation. Firstly, using the DID (difference-in-difference) method, it finds that the client’s audit opinion is more rigid, then the audit price and its growth is higher after enforcing the new audit standards, but the low-risk clients’ audit price is reduced. Secondly, if the audit opinion for year 2017 becomes more rigid than the audit opinion for year 2016, then the amount of audit price and its growth is bigger, however, the audit risk changes in 2016 compared with 2015 did not lead to significant changes in audit pricing. It states that, the first implementation of the CAMs standard strengthens the auditor’s awareness of audit responsibility for high-risk clients, and the auditor makes risk compensation in advance through risk premium adjustment. Meanwhile, the disclosure of CAMs further reduces the audit responsibility for low-risk clients.

Keywords： CAMs Audit Opinion and Its Change Audit Pricing and Its Growth DID

收稿日期 2019-06-10; 接受日期 ;

基金资助:国家社会科学重点项目(19AGL011);河南省高校哲学社会科学创新团队(2015-CXTD-09);河南省教育厅人文社科项目(2018-ZZJH-039)

作者简介: 潘克勤(1968— ),男,河南罗山人,博士,教授,硕士生导师,主要从事转型经济过程中的公司治理以及独立审计问题研究。

引用本文:

潘克勤.关键审计事项披露改变了审计师的审计责任意识吗?——基于审计定价视角[J]. 经济经纬, 2020,3: 108-116

PAN Keqin.Does the Disclosure of Critical Audit Matters (CAMs) Alter the Auditors’ Audit Responsibility Awareness? —A Research from the Perspective of Audit Pricing[J] Economic Survey, 2020,V37(3): 108-116

链接本文:

http://www.jjjw.org.cn/CN/ 或 http://www.jjjw.org.cn/CN/Y2020/V37/I3/108

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