摘要
本文选取2016-2020年沪深A股上市公司数据作为样本,研究企业数字化转型对审计风险的影响。研究发现,企业数字化转型的程度与审计风险呈显著负相关。进一步研究发现,由非“四大”事务所承接的审计项目和对非国有企业的审计项目中,企业数字化转型程度对于审计风险的影响较为显著,但在由“四大”事务所承接的和对国有企业的审计项目中,数字化转型的作用尚不显著。本文的研究从注册会计师审计的角度丰富了企业数字化转型所带来的影响,为注册会计师对审计风险做出预估和企业对数字化转型的决策提供了一定参考。
With the data of A-share listed companies in Shanghai and Shenzhen stock markets from 2016 to 2020 as the subject, this article investigates the impacts of digital transformation of enterprises on audit risks.It finds that the progress of digital transformation has a significantly negative correlation to audit risks.It further finds that for those audit engagements performed by non-Big Four accounting firms or those engagements on non-SOE clients,the digital transformation has more obvious impacts on audit risks, while for those engagements performed by Big Four accounting firms or those engagements on SOE clients, the digital transformation has not played a notable role yet. From the perspective of CPA audit, this article enriches the impactsof digital transformation of enterprises, and can serve as reference for CPAs to estimate audit risks and for enterprises to make decisions on digital transformation.
出处
《中国注册会计师》
北大核心
2022年第10期35-41,共7页
The Chinese Certified Public Accountant
基金
国家自然科学基金面上项目(71874103、 72171162)
山西省‘1331工程’重点创新团队建设计划(TD201710)
太原科技大学科研启动基金资助(W20222004)
太原科技大学教学改革创新项目(XJ2021104)。
