财务舞弊与审计责任关系的实证研究——基于证监会处罚公告的视角

以中国证监会处罚公告为样本，采用实证研究的方法，研究我国上市公司财务舞弊类型与会计师事务所审计责任之间的关系。研究发现，相对于披露舞弊，会计师事务所若不能发现实质性舞弊，更易受到证监会的处罚。进一步研究还发现，在实质性舞弊中，相对于与资产／负债相关的实质性舞弊，与收入／费用相关的实质性舞弊更易受到证监会的处罚。这一研究结论对会计师事务所和相关监管部门应有启发意义，有助于其理解审计师失败的主要原因并进行事前防范。

Analysif of the Relationship Between Financial Cheating and Auditors'''' Responsibility——From the Perspective of Punishment Notice of China Security Regulatory Commission

This paper analyzes enforcement actions issued by the China Security Regulatory Commission against auditors in respect of fraudulent financial reporting committed by listed companies in China.The author finds that auditors are more likely to be sanctioned by the regulators for failing to detect and report material misstatement frauds rather than disclosure frauds.The research results of this paper suggest that regulators believe that auditors have the responsibility to detect and report frauds that are egregious,transaction-based,and related to accounting earnings.The paper contributes to our knowledge of auditors' responsibilities for detecting frauds as perceived by regulators.