现代风险导向审计对国家审计风险控制的启示

我国发布的审计风险准则征求意见稿提出了新的审计风险模型:审计风险取决于重大错报风险和检查风险,昭示我国民间审计将全面实行现代风险导向审计模式。本文通过比较国家审计风险和民间审计风险的异同,以期发现民间审计实行的现代风险导向审计模式对控制国家审计风险值得借鉴的地方,以完善我国国家审计对风险控制的措施。     

浅议现代风险导向审计及其应用

从风险导向审计模式的产生与发展、内涵与特点对风险导向审计进行适应性分析,并提出了推进风险导向审计运用的一些建议。     

The discussion on audit risk and prevention of accounting firm

This paper analyses audit quality control, brain gain, time pressure of CPA, follow-up education of auditors by firms. The reasons of audit risk rising of CPA are discussed. Based on the foregoing analysis, the author puts forward some measures about self-construction, processes and others of firms and CPA to reduce audit risk of CPA.     

The impact of litigation risk on the association between audit quality and auditor size: Evidence from China

We examine whether audit quality varies across different sizes of CPA firms under high or low auditor‐specific litigation risk exposure. We measure audit quality by the issuance of modified audit opinions and the audit fees charged to clients, and we use the organizational form of CPA firms as the proxy for auditors’ litigation risk exposure, where a partnership (limited liability) CPA firm represents a high (low) litigation risk exposure. Built on Choi, Kim, Liu, and Simunic's (2008) theoretical framework, we hypothesize that the litigation risk exposure of CPA firm moderates the association between auditor size and audit quality. Our results show that when the auditor's liability is capped (i.e., registered as a limited liability form of CPA firm), larger size CPA firms are associated with higher audit quality when compared to smaller size CPA firms. However, this positive association between auditor size and audit quality disappears for audit firms that are subject to high litigation risk exposures (i.e., registered as a partnership form of CPA firm). Our research provides new insights on the impact of auditor‐specific litigation risks on the relation between audit quality and auditor size. In particular, we show that only when auditor‐specific litigation risk is limited, do large CPA firms appear to perform higher quality audits than small CPA firms.     

我国实施现代风险导向审计存在的问题及建议

我国在实施风险导向审计中仍然存在很多问题。文章对现代风险导向审计在实际应用中存在的问题进行了分析,并提出了相应的改进建议。     

公司治理导向审计模式探讨

随着审计理论与实践的发展,审计模式也在不断变革。本文立足于全面实现公司治理的要求,以契约理论和受托经济责任观为指导,分析了现有审计模式无法满足公司治理要求的客观现状,探讨了治理导向审计模式一一以“治理”作为审计的目标导向,审计工作为了实现全面治理而展开,如何以治理的思想采指导现代审计工作的全面开展：笔者封治理导向审计模式的内涵和特点作了深入探讨.     

Analyst following,financial constraint,and audit opinion shopping: From the perspective of earning management

This study examines the relationships among analyst following, financial constraint, and audit opinion shopping from the perspective of earnings management, taking a sample of Chinese A-share firms from 2008 to 2018. We find that analyst following alleviates firm's accrued earnings management activities which restrain opinion shopping behaviors; on the other hand, it prompts real earnings management activities that encourage firm's effort to audit opinion shopping. Earnings management has a mediation effect on the positive association between analyst following and audit opinion shopping. Corporate financial constraint amplifies the positive effect of analyst following on opinion shopping.     

国家审计维护金融安全的新形势与对策

结合我国金融体系当前面临的国际与国内环境,分析了我国金融安全面临的主要挑战,同时,在对近三年来的金融行业和金融市场创新的典型案例进行考察的基础上,深入分析了国家金融审计面临的新形势,提出了相关的政策建议。分析结果表明：随着我国金融体系对外开放的步伐加快,国内金融行业和金融市场创新加快,国家金融体系面临国际做空势力的冲击,国际资本流动威胁国内金融安全的形势严峻,因此国家金融审计创新的空间较大,且应当赋予其新的职能,在保障国家金融安全方面发挥更大的作用。     

审计机关组织模式和审计效果——以规制俘获理论为研究视角

审计机关组织模式有两种,一是纵向集权/横向集中模式,二是纵向集权/横向分割模式。将国家审计作为审计规制,以规制经济学为基础,建立一个解释两种审计机关组织模式下审计效果之差别的理论架构,并用这个理论架构来分析湘潭市审计局的审计"四权分离"模式。结果表明,在纵向集权/横向集中模式下,审计主体被俘获的可能性较大;在纵向集权/横向分割模式下,审计主体被俘获的可能性较小。将审计立项权、审计查证权、审计审理权、审计执行权进行横向分割,具有解决信息不对称、权力分割和权力监督三方面的效果,能够发挥审计规制俘获阻止的功能。湘潭市审计局推行审计权"四分离"的组织模式实现了从纵向集权/横向集中模式向纵向集权/横向分割模式的转换,从而大大降低了审计规制俘获,提高了审计效果。     

金融危机给我国银行信贷风险管理带来的思考

本文通过对次贷危机引发的金融危机的具体影响对我国的商业银行信贷风险管理的诸多弊端进行分析并提出建议对策。     

数字金融、企业风险承担与审计费用

数字金融是金融生态环境不断优化的重要引擎,对实体经济的发展有着重大影响。选取2011—2020年中国A股非金融类上市公司数据为样本,从企业风险承担的角度实证研究了数字金融对审计费用的影响机制。研究结果发现：数字金融不仅会显著增加企业支付的审计费用,还能够通过提升企业风险承担水平增加企业支付的审计费用。进一步研究发现,数字金融的覆盖广度和使用深度均能通过企业风险承担增加审计师收取的审计费用;分组检验发现,数字金融通过企业风险承担增加审计费用的作用在非国有企业中更加明显,数字金融对审计费用的增加作用在东部地区更大;此外,审计投入也在数字金融对审计费用的影响中起到中介作用。     

国际金融危机下中小企业的风险管理

金融危机的爆发为我国中小企业的生存与发展带来了巨大的不确定因素。文章结合金融危机对世界和我国经济的影响情况,着重分析了金融危机下中小企业所面临的主要风险,并在此基础上提出相应的一系列防范和化解对策。     

浅谈审计项目风险的应对措施

现代风险导向审计模式下,审计项目风险是一定存在的。审计项目风险既是制定审计实施计划的基础,又是检验审计工作的核心指标。文章从接受审计项目委托阶段、审计项目计划阶段、审计项目实施阶段、审计项目收尾阶段四个方面来具体探讨审计项目风险的应对措施。     

Extreme risk spillovers between crude palm oil prices and exchange rates

This study is the first attempt to examine the extreme risk spillovers between Malaysian crude palm oil (CPO) and foreign exchange currencies of the three largest CPO importers: India, the European Union and China throughout the global financial crisis. Using daily data of three currencies, CPO spot and futures from 2000 to 2018, our results show: First, before the crisis, the unexpected change in foreign exchange rates is the primary driver of risk spillover to the CPO market. Second, during the crisis, the extreme movement of CPO spot returns is dominant in the Malaysian exchange rates relative to the euro. Third, after the crisis, the spillover flows from the CPO market to the foreign exchange market. Overall, our findings show the importance of CPO pricing dynamics in mitigating foreign exchange risk over the crisis period. This paper contributes to the extant literature by recognizing the effect of risk spillover on the targeted foreign exchange rate for portfolio allocation.     

财务报告舞弊与审计合谋研究

文章从我国资本市场上出现的财务报告舞弊与审计合谋的情况出发,分析了这两者并存的原因有行政干预、不合理的法人治理结构、监管环境不完善、行业自律组织薄弱、审计收费等,针对以上原因提出相应的解决方案:大力发展合伙制事务所、完善公司内部法人治理结构、强化低质量竞争的法律责任、完善审计收费制度、强化政府监管等。     

Ethical Misconduct and the Global Financial Crisis

On both sides of the Atlantic, greed, the financial services industry and deregulation have been blamed for the ‘Global Financial Crisis’. The genuinely unethical conduct underlying it was actually much more fundamental, pervasive and pernicious; it was positively encouraged by lax fiscal policy and promoted by government‐generated moral hazards.     

研发投资、舞弊风险与审计费用

以2007—2018年中国A股市场研发投资额大于零的非金融类上市公司为研究对象,实证研究研发投资强度对财务舞弊风险和审计费用的影响以及CPA审计治理效果。研究结果表明：研发投资强度与财务舞弊风险和审计费用均正相关,并且财务舞弊风险在研发投资强度对审计费用的影响中存在部分中介效应。使用工具变量法进行内生性分析发现,研发投资强度在前三种度量方式（研发投入额÷总资产、研发投入额÷净资产、研发投入额÷公司员工数）下具有很强的外生性,而在第四种度量方式（研发投入额÷营业收入）下是内生的。对审计治理效果进行分析发现,虽然高审计收费保证了CPA较高的执业努力程度,但与审计合谋正相关的异常审计费用的存在使得CPA审计治理效果并不佳,并且对研发投资强度大的客户、财务舞弊风险高的客户和高新技术企业收取更高的异常审计费用通常与更高的审计合谋倾向有关。