客户重要性与审计质量

本文以2002年度上市公司审计收费收入排在前20位的事务所及其A股上市公司审计客户为样本,以操控性应计水平为审计质量的替代变量,以客户资产相对规模为客户重要性的标志,研究了客户重要性与审计质量的关系。没有发现客户的重要性损害了审计质量,却有证据表明事务所对于重要客户更为谨慎。

Client Importance and Audit Quality

This paper makes use of the financial data of Chinese securities markets in 2002,studies the relationship between client importance and the audit quality.It intends to assess whether client importance to auditor is associated with abnormal accrual.It measures client importance by the relative assets size.It does not find strong evidence to support the proposition that the audit quality of larger client is lower than smaller client's.Client importance has not impaired the auditing quality in China.