| 审计重要性水平、事务所规模与审计意见 |
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| 引用本文： | 王霞,徐晓东.审计重要性水平、事务所规模与审计意见[J].财经研究,2009,35(1). |
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| 作者姓名： | 王霞 徐晓东 |
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| 作者单位： | 1. 华东师范大学商学院,上海,200241
2. 上海交通大学安泰经济与管理学院,上海,200052 |
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| 基金项目： | 国家自然科学基金，国家自然科学基金，国家社会科学基金 |
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| 摘 要： | 文章以财务重述公司为样本,探讨了审计重要性水平、事务所规模与审计意见之间的关系.研究发现,重要性水平影响审计意见的类型,超过重要性水平的错误更容易被出具非标意见;不同规模的事务所对重要性水平的执行标准是有差异的,规模大的事务所对超过重要性水平的错误更加敏感,"大所"在执行审计业务时,时超过重要性水平的错误报表更容易出具非标意见.研究结论支持"大所"出具的审计意见更严格、审计服务质量更高这一论断.
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| 关 键 词： | 重要性水平 事务所规模 审计意见 审计质量 |
Audit Materiality Level,Accounting Firm Size and Audit Opinion |
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| WANG Xia,XU Xiao-dong.Audit Materiality Level,Accounting Firm Size and Audit Opinion[J].The Study of Finance and Economics,2009,35(1). |
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| Authors: | WANG Xia XU Xiao-dong |
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| Institution: | 1. Business School;East China Normal University;Shanghai 200241;China;2. Antai College of Economics and Management;Shanghai Jiao Tong University;Shanghai 200052;China |
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| Abstract: | Based on the data of 845 registrants announcing restatements from 1999 to 2005,the paper discusses the relationship among audit materiality level,audit firm size and audit opinion. The results indicate that audit materiality level has impacts on the types of audit opinion and listed firms whose accounting errors of financial statement are beyond the audit materiality level are more likely to get modified opinions. Besides these,there is also a positive relation between audit firm size and the probability of... |
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| Keywords: | materiality level accounting firm size audit opinion audit quality |
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