摘要
审计重要性阈值是一项重要的职业判断,其应用贯穿于审计的全过程,且最终对审计风险和审计质量都会产生影响。本文基于现代风险导向审计理论,以2016年至2018年我国A股上市公司为样本,研究经营风险对财务审计重要性阈值的影响,发现经营风险与财务审计重要性阈值负相关,经营风险越高,重要性阈值越低。本文丰富和拓展了重要性阈值和经营风险的相关研究,为审计人员更加合理确定重要性阈值提供了一定的理论参考,对监督部门完善相关制度及提升监督质量具有参考价值。
The financial audit materiality threshold is an important professional judgment.Its application runs through the entire audit process,which eventually affects the audit risk and audit quality.This paper is based on modern risk-oriented auditing theory,taking China’s A-share listed companies from 2016 to 2018 as a sample to study the impact of operating risk on the threshold of financial audit materiality.The higher the business risk,the lower the audit materiality threshold.The research in this paper enriches and expands the related research on the audit materiality threshold and business risk,provides a certain theoretical reference for the auditors to determine the audit materiality threshold more reasonably and for the regulatory authorities to improve the system and supervision quality.
作者
甄馨
Zhen Xin(School of Governmental Audit,Nanjing Audit University)
出处
《中国审计评论》
2020年第2期68-78,共11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)。
关键词
财务审计重要性阈值
经营风险
现代风险导向审计
审计风险
重大错报
financial audit materiality threshold
business risk
modern risk-oriented auditing
audit risk
material misstatement
作者简介
甄馨(1997-),女,山东济宁人,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。
