摘要
重要性阀值影响审计效率和审计质量,是财务审计的核心要素。本文基于现代风险导向审计理论,以2016~2018年披露年报和内部控制信息的沪深两市A股上市公司为研究样本,试图探究股权性质对财务审计重要性阀值的影响。研究通过实证分析得出股权性质与财务审计重要性水平的关系。结果表明,国有股与财务审计重要性阀值显著正相关,国有股规模越大,财务审计重要性阀值越高。本文的研究拓展了重要性阀值的相关研究;研究结论在一定程度上对审计人员更好地做好重要性判断、在实务工作中恰当运用审计重要性水平有一定的指导作用,对监督部门完善相关制度、提升监管质量有一定的参考价值。
The materiality threshold,a core of financial audit,affects audit efficiency and audit quality.This article is based on modern risk-oriented audit theory.Disclosed annual reports and internal control information of A-share listed companies in Shanghai and Shenzhen stock mar-kets from 2016 to 2018 are taken as research sample.This study reveals the relationship between the nature of equity and the materiality threshold through empirical analysis.The results show that state-owned shares are significantly positively correlated with the materiality threshold of financial auditing,and the larger the scale of state-owned shares are,the higher the materiality threshold is.The research expands research on the materiality threshold.To a certain extent,the research conclusions have a certain guiding role for auditors to better judge the materiality threshold and appropriately use the audit materiality threshold in practical work.And also these conclusions have certain reference value for the supervision department on improving relevant systems and improving the quality of supervision.
作者
周彤
Zhou Tong(School of Government Audit,Nanjing Audit University)
出处
《中国审计评论》
2021年第1期120-135,共16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”(19JZD27)
教育部后期资助项目“审计基本理论研究”(19JHQ066)
关键词
财务审计重要性阀值
国有股
股权性质
现代风险导向审计
审计风险
Threshold of financial audit materiality
State-owned shares
Nature of equity
Modern risk-oriented audit
Audit risk
作者简介
周彤,女,江苏仪征人,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。
