摘要
财务审计重要性阀值是影响审计效率和审计质量的重要因素。本文基于风险偏好理论、审计职业判断理论,从理论上探究审计师特征对于财务审计重要性阀值的影响,采用我国上市公司的数据以及审计师的个人信息进行实证检验。研究发现,审计师是否为合伙人和执业时间这两个特征对财务审计重要性阀值有显著影响。这个结果为审计机构的人力资源配置以及监管部门的监督重点提供了实证依据。
Financial audit materiality threshold is an important factor affecting audit efficiency and audit quality.Based on risk preference theory and audit professional judgment theory,this paper theoretically explore the impact of auditor characteristics on the threshold of financial audit materiality,the data of Chinese listed companies and personal information of auditors were used for empirical test.The study finds that the characteristics of whether the auditor is a partner and practice time have significant influence on the threshold of financial audit materiality.This result provides an empirical basis for the human resource allocation of audit institutions and the supervision focus of regulatory departments.
作者
袁博
Yuan Bo(School of Government Audit,Nanjing Audit University)
出处
《中国审计评论》
2021年第1期151-167,共17页
China Auditing Review
基金
教育部重大招标项目“更好地发挥审计在党和国家监督体系中的作用研究”(19JZD027)
教育部后期资助项目“审计基本理论研究”(19JHQ066)
作者简介
袁博,男,江苏南通人,南京审计大学政府审计学院硕士研究生,主要研究方向是财务审计。
