会计稳健性与审计收费:基于审计风险控制策略的分析

随着监管趋于更加严格,会计师事务所承担的法律责任和赔偿也越来越高。如何采取有效措施防范和控制风险,最大可能地降低损失,已经成为会计师事务所的重要议题。本文对2001至2006年我国上市公司展开研究后发现:作为一种风险控制策略,强制审计客户保持一定的会计稳健性能够降低审计风险,从而降低审计收费;但稳健性发挥作用受到法律环境和诉讼风险的影响,仅对同时发行A股和其他类型股票的企业起到了显著作用。较高审计收费的风险控制策略与强制客户保持一定稳健性的风险控制策略之间存在替代关系。

Accounting Conservatism and Auditing Fee:Analysis Basing on the Audit Risk Control Strategy

As the monitoring is reinforcing,the litigation risk and potential punishment for accounting firms are higher and higher.How to efficiently control risk is crucial for accounting firms.By using the data of Chinese listed firms from 2001 to 2006,this paper finds that accounting conservatism can reduce the auditing fee.However,the role of accounting conservatism is significantly influenced by the environment and risk,for firms issuing A shares and other kinds of shares,the relation among accounting conservatism and auditing fee and unclean auditing opinion is more evident.The risk control strategy of compulsory conservatism and other strategies as auditing fee are substitute.