摘要
为了实现资本市场在新时代的高质量发展,全国人大相继于2019年、2021年以及2024年审议通过新的《证券法》《审计法》《会计法》,逐步完善金融领域监管规范.以往审计领域文献普遍关注与会计师事务所和客户有关的因素,例如是否为"四大"审计师、分所规模、客户复杂性、客户相对重要性等.然而,由于审计工作的产出实际取决于个人审计师的职业判断,之前对于审计质量的研究有必要推广到审计师个体层面,并在特定的制度背景下考察多种审计师个人特征对审计结果的影响.本文介绍了来自审计领域的研究现状,包括审计质量的一系列影响因素,特别是审计失败及低质量审计的传染效应的主要研究,有助于实务工作者和学者更好理解审计失败的原因.
Abstract
To achieve high-quality development of the capital market in the new era,the National People's Congress (NPC) has deliberated and passed the new Securities Law,the Audit Law and the Accounting Law separately in 2019,2021 and 2024,which gradually strengthen the regulatory norms in the financial sector. Previous literature in the field of auditing generally focused on factors related to accounting firms and clients,such as whether they are "Big Four" auditors,the size of the branch,the complexity of the client,and the relative importance of the client. However,since the output of audit work actually depends on the professional judgment of individual auditors,it is necessary to extend the previous research on audit quality to the individual auditor level,and examine the impact of multiple auditor personal characteristics on audit results in a specific institutional context. This article introduces current research status in the field of auditing,including a series of influencing factors of audit quality,especially main research on audit failure and the contagion effect of low-quality audit,which is helpful for practitioners and scholars to better understand the causes of audit failure.
NETL
NSTL
万方数据