Research on the Influence of Non-Financial Inquiry Letters on Audit Opinions
Existing studies have focused on the relationship between financial report inquiry letters and audit behavior,and the impact of non-financial report inquiry letters on audit behavior is unknown.This paper takes A-share listed companies from 2015-2021 as the re-search object to explore the impact of non-financial report inquiry letters on audit opinions.It is found that the more non-financial report in-quiry letters received by listed companies,the higher the probability of being issued a non-standard audit opinion,and non-financial report inquiry letters are more conducive to the formation of objective audit opinions.The mechanism test suggests that non-financial report inquiry letters influence the auditor's audit opinion decision by revealing the business risk of the enterprise.Heterogeneity analysis reveals that the positive effect of non-financial report inquiry letters on non-standard audit opinions is more significant in the samples with low quality of in-ternal control,low quality of disclosure,and no overstaffing of auditors.This study takes the type of inquiry letter as an entry point to deep-en the research on regulatory inquiry letters and auditing behavior,and also provides new ideas for exploring the construction of a"regulator-intermediary"collaborative regulatory mechanism.
non-financial inquiry lettersaudit opinionsinformation disclosurenon-punitive regulationaudit qualityaudit feesinter-nal control
万方数据
维普
