摘要
近几年,国际审计与鉴证准则理事会(IAASB)和我国准则制定部门都对传统标准审计报告进行了改进,改进的核心是在审计报告中增加关键审计事项的披露,这一改进可能会影响审计人员感知的审计责任。本文基于心理学理论,采用实验研究方法,分析和检验了新审计报告模式、披露的关键审计事项中有无结论性评价对审计人员感知的审计责任的影响。研究发现,当被发现关键审计事项存在重大错报时,与传统标准审计报告相比,在新标准审计报告下,审计师感知的审计责任更小;在新标准审计报告下,与不含有对披露关键事项结论性评价审计报告相比,对含有对披露关键事项结论性评价审计报告,审计师感知的审计责任更大。研究还发现,审计人员感知的解脱审计责任的程度中介了审计报告模式与审计人员感知的审计责任之间的关系。
In recent years, the IAASB and standard-setters in our country have improved the standard audit report, and the core improvement is to disclose key audit matters in audit reports. This improvement may affect auditor＇s perception of audit responsibility. Based on psychology, this paper analyses and investigates the effects of the new audit report model and the impacts of conclusive evaluation in disclosed key audit matters on auditor＇s perception of audit responsibility using the experimental method. We find that when there is a misstatement in key audit matters, compared with the traditional standard audit report, the audit responsibility perceived by auditors is less under the new-standard audit report; in addition, under the new standard audit report, the auditors perceive larger audit responsibility when there is a conclusive evaluation on key matters in audit report, compared with that when conclusive evaluation on key matters is not included in audit report. We also find that the influence of audit report model on auditors＇ perception of audit responsibility is mediated by auditors＇ perception of the degree of relieving audit responsibility.
作者
韩冬梅
张继勋
Han Dongmei;Zhang Jixun
出处
《审计研究》
CSSCI
北大核心
2018年第4期70-76,共7页
Auditing Research
基金
国家自然科学基金项目(项目批准号:71372097)
教育部社科研究基金规划项目(项目批准号:15YJA790075)的资助
关键词
关键审计事项
披露
审计人员
审计责任感知
key audit matters
disclosure
auditor
audit responsibility perception
