风险管理报告的模式及内容研究

在世界范围内，企业风险管理报告还没有一个标准、规范的框架。本文探讨了内部控制报告在美国和英国的实践，对影响风险管理报告模式的各种要素进行了深入分析。最后，利用矩阵分析法，对风险管理报告的相关内容进行了较为系统地研究，提出了全球第一个风险报告的内容模本框架。

On the Reporting Mode and Content of Risk Management

Industry expertise is one ofthe importantfactors that may affect audit quality.In this paper, we examine the relation- ship between auditing firms'industry expertise and their audit quality. We find that auditing firms that have industry expertise tend to restricttheir clients from inflating earnings, while industry expertise is notrelated with the extent of clients' earnings - de- creasing behaviors. Therefore,industry expertise has an asymmetric impact on audit quality, which reflects the factthat auditors usually take a compromising action underthe pressure from their clients when they are exposed to a low -risk environment. En- hancing industry expertise and independence ofthe auditing firms,reforming and optimizing the governance structures oflisted companies, and imposing more rigorous monitors and punishments on violators are the ultimate ways forimprovement of audit quality.