注册会计师执业环境与审计风险规避

随着市场经济的快速发展和公司分拆上市降低门槛的制度落地,让注册会计师执行审计工作的环境发生了一定程度的变化.其变化主要表现为相关法律法规体系、监管模式和公司内控模式等环境的不够完善成熟;审计质量、审计独立性等未达到相关要求而形成的审计风险.当然,注册会计师自身的执业能力和专业素质也是致使执业环境变差、审计风险变高的原因...     

注册会计师的执业环境与审计风险的规避

注册会计师是我国会计师行业中的重要组成部分,其主要工作以审计为主,强调对企业财务的审查.但是目前我国企业都对注册会计师有着不同的看法,多数企业认为,注册会计师的工作内容应该是帮助企业隐藏审计问题,从而实现非法获利.导致注册会计师的执业环境受到严重影响,且此情况渐渐形成一种风气,成为企业和行业的共同认知,给国家带来一定的...     

谈谈注册会计师执业风险

注册会计师的执业风险客观存在。审计业务事前、事中、事后都存在不同程度的风险隐患。我国注册会计师事业正处于发展阶段,执业人员对其执业风险的认识还不足,对风险的心态也不尽一致:一是创收至上,对风险的认识处于盲目的、麻木不仁的状态;二是侥幸过关,在会计报表验证项目上表现尤为突出;三是无所适从,大有祸将临头之感。特别是近年来,在涉及注册会计师法律诉讼案件接连出现的情况下,许多执业者,怕出事故,怕受指控的心理压力愈来愈大。究其原因,主要有以下几个方面:（一）社会执业环境与行业准则反差较大。（１）社会人士对注册会计师的认…     

浅析注册会计师执业风险

在我国注册会计师行业不断做大做强的同时,涉及注册会计师的诉讼案件呈日益上升的趋势,注册会计师执业风险已成为制约注册会计师行业发展的最主要问题。本文讨论了注册会计师执业风险的成因,以及避免或降低执业风险的思考和建议。     

注册会计师执业风险刍议

注册会计师审计风险的产生有主客观的原因：一方面是委托审计单位可能存在重大错报或漏报而产生的审计风险;另一方面由于注册会计师本身受业务素质所限,未能发现上述错漏,发表了不恰当审计意见而产生了审计风险。我们研究执业风险,就是要努力避免和防范这种风险,将风险尽量降低到可接受的水平。审计业务中的执业风险一般认为,审计项目的风险比验资项目低些,其实并非如此。目前,一些企业在利益驱动下,常想方设法在帐面数字上动脑筋、做手脚,审计风险也不断升高。通常见到在帐面上做文章的方法有：１．少转成本：少提各种基金和费用…     

新形势下注册会计师执业风险防范

席卷全球的金融风暴,让我们每个人都感到前所未有的心惊与胆颤,金融危机正以波涛云涌之势继续在全球蔓延,对全球经济造成了巨大的冲击,对我国的经济发展也产生了巨大的影响,面对这一切让我们不得不沉静下来思考,该如何看这场来势迅猛的全球金融危机尤其是注册会计师行业该如何在执业过程中积极做好风险应对呢?本文拟就此作些探讨。     

注册会计师执业质量的问题与对策

作为我国社会审计主要力量的注册会计师执业审计,突出存在风险控制不力、审计重心偏位等问题,注册会计师执业质量问题受到社会普遍关注。本文通过对注册会计师执业质量问题产生原因的剖析,提出了提高注册会计师执业质量的建议和加强注册会计师行政监管的措施。     

注册会计师执业质量的问题与对策

作为我国社会审计主要力量的注册会计师执业审计，突出存在风险控制不力、审计重心偏位等问题，注册会计师执业质量问题受到社会普遍关注。本文通过对注册会计师执业质量问题产生原因的剖析，提出了提高注册会计师执业质量的建议和加强注册会计师行政监管的措施。     

注册会计师审计的风险与防范

我国注册会计师审计的内部环境和外部环境条件很不理想,面临很大的审计风险.审计风险存在于审计约定书签订、审计抽样和审计取证和审计报告环节.本文分析目前造成我国注册会计师审计风险较高的各方面因素,在此基础上提出具有针对性的防范措施.     

Audit office size,audit quality and audit pricing: evidence from small- and medium-sized enterprises

Using Swedish data, we investigate how audit quality and audit pricing vary with audit firm and office size. In contrast to prior studies, we use disciplinary sanctions issued against auditors not meeting the quality requirement as the measure of audit quality. We find no significant differences in the likelihood of sanctions between Big 4 audit firms and the fifth and sixth largest audit firms in Sweden (Grant Thornton and BDO). We refer to these collectively as ‘Top 6’. However, we find that the probabilities of warnings or exclusions from the profession are much higher for non-Top 6 auditors in Sweden than for Top 6 auditors. Furthermore, we find a strong negative association between the likelihood of sanctions and audit office size for non-Top 6 auditors. This association is insignificant for Top 6 audit firms. Audit fees follow a similar pattern and indicate that larger audit firms and offices put in more effort or have greater expertise. These results suggest that audit quality is differentiated in the private segment market. However, contrary to prior studies, our results suggest that the important dimensions are Top 6 versus non-Top 6 and the office size of non-Top 6 audit firms.     

Audit firm, corporate governance, and audit quality: Evidence from Bahrain

The aim of this research is to document the perceptions of credit and financial analysts with regard to the relationship between the effectiveness of audit committee, size of the auditing firm and audit quality in the context of Bahrain, which is characterized by a developed financial sector, low-liquidity stock market, low turnover in board of directors of listed firms, an inactive merger and acquisitions market and almost non-extent litigation. A survey of 300 credit and financial analysts shows that analysts considered auditors' opinion useful. Both credit and financial analysts see the credibility of financial statements to be a function of the size of the auditing firm. Both groups assume that the characteristics of Big-Four firms allow them to produce better-quality reports than non-Big firms. Non-audit services were found to affect auditor's independence and hence impair audit quality. Both the groups of analysts believe that effective audit committee enhances the quality of audit reports. Financial analysts perceive financial statements to be more credible than do credit analysts.     

The effects of audit partner pre-client and client-specific experience on audit quality and on perceptions of audit quality

We examine the associations between audit partner pre-client and client-specific experience and audit quality using data from Taiwan, where signing audit partner names are disclosed. Using discretionary accruals and interest rate spreads to proxy for audit quality and perceptions of audit quality, respectively, we find that both pre-client and client-specific experience improve audit quality and creditor perceptions of audit quality. We also find that audit partner pre-client experience is positively associated with audit quality early in the engagement, but not when the partner has been with the client for at least five years. Our findings provide evidence consistent with the assumption underlying the Public Company Accounting Oversight Board’s decision to require the disclosure of engagement partner names. They also suggest that pre-client experience cannot completely mitigate the loss of client-specific knowledge when partner or audit firm turnover occurs.     

小规模企业审计风险与审计重点

一、小规模企业的审计风险 小规模企业固有风险和控制风险通常很高,因其业务比较简单,参加审计人员少,审计外勤的时间较短,实施的审计程序一般都可适当简化,但注册会计师应审慎考虑到审计风险,采取必要的防护措施,将审计风险降低至可接受的水平.     

Transforming audit technologies: Business risk audit methodologies and the audit field

Business Risk Audit (BRA) methodologies have been promoted by a number of the large audit firms in response, they claim, to the challenges of the information age and corporate clients’ needs for assurance. This paper subjects their claim to critical scrutiny, drawing on the perspectives of neo-institutional theories of legitimacy, the sociology of professional knowledge and the sociology of science and technology. To bring into play new Business Risk Audit methodologies a number of the larger firms have sought, through their auditing practice, to renegotiate the bases of their professional identity and status within audit firms and to widen their jurisdictional claims over other areas of expertise. These moves have been accompanied by the legitimation and embedding of Business Risk Audit in revised constructions of the market for audit, in abstract academic knowledges, reforms of professional education, and professional regulations. In providing a constructivist account of Business Risk Audit technologies, we argue for a theory of audit change that recognises (i) the centrality of legitimation processes and (ii) the co-construction of audit technology and the audit field.     

The impact of audit committee quality on financial reporting quality and audit fees

This study examines the association between the quality of audit committees on financial reporting quality and external audit fees in an environment where the formation of audit committees was unregulated. The study uses a sample of 87 New Zealand firms in 2001 when no regulations or listing rules existed for audit committees. The results show no significant association between the quality of an audit committee and the quality of financial reporting. These results are robust to alternative measures of earnings quality. Similarly, the quality of audit committees has little impact on the level of fees paid to external auditors. The results suggest that the benefits of ‘best practice’ audit committees may be less than anticipated by regulators and policymakers.     

The association between audit committee effectiveness and audit risk

Audit committees (ACs) are expected to play a key role in improving financial statement integrity and as a consequence reduce audit risk. Companies reporting conformity with regulations can have an AC that appears effective but is not actually effective in substance. We surveyed audit partners and managers to identify their indicators of actual AC effectiveness (auditor‐chosen list). We hypothesize a negative association between AC effectiveness and audit risk, only when an auditor‐chosen list, rather than extent of conformity with regulations, is used to measure effectiveness. Results support our expectations.     

Audit mode change,corporate governance and audit effort

This study investigates changes in audit strategy in China following the introduction of risk-based auditing standards rather than an internal control-based aud...     

Fee pressure and audit quality

This study investigates the association of audit fee pressure with an inverse measure of audit quality, misstatements in audited data, during the recent recession. Fee pressure in a year is measured as the difference between benchmark “normal” audit fees and actual audit fees. We find fee pressure is positively and significantly associated with accounting misstatements in 2008, the center of the recession. Our results suggest that auditors made fee concessions to some clients in 2008, and that fee pressure was associated with reduced audit quality in that year.     

Audit committees and earnings quality

This research investigates whether audit committees are associated with improved earnings quality for a sample of Australian listed companies prior to the introduction of mandatory audit committee requirements in 2003. Two measures of earnings quality are used based on models first developed by Jones (1991 ) and Dechow and Dichev (2002 ). Our results indicate that formation of an audit committee reduces intentional earnings management but not accrual estimation errors. We also find differences in the associations between audit committee accounting expertise and the two earnings quality measures. Other audit committee characteristics examined are not significantly related to either earnings quality measure.