持续经营有重大疑虑审计意见表达方式实证研究

从理论上讲,审计师在出具持续经营有重大疑虑审计意见时,由于受到经济依赖与审计风险的双重影响,可能存在变通行为。非参数检验结果表明:一方面,持续经营有重大疑虑审计意见的明确表达样本组与隐含表达样本组之间,在持续经营风险上存在显著差异,明确表达样本组的持续经营风险显著地高于隐含表达样本组;另一方面,隐含表达样本组审计师对客户公司的经济依赖显著地高于明确表达样本组。可以推论:审计师进行持续经营有重大疑虑审计意见决策,具体选择明确表达还是隐含表达时,综合权衡了对客户经济依赖和客户持续经营风险。

Empirical Study on the Expressions of Going Concern Audit Opinions of Substantial Doubt

In theory,when giving going concern audit opinions of substantial doubt,because of the double influence of economic dependence and audit risks,the behavior of auditors may be deviated.Nonparametric tests show that significant differences exist in going concern risks between sample groups of clear expressions and implied expressions,with the former higher than the latter;on the other hand,auditors with indirect expressions have more economic dependence to their custom companies.Therefore,the conclusion is:when auditors are making decisions on going concern audit opinions of substantial doubt,they depend largely on their economic dependence to their custom companies and the going concern risks of the companies to choose whether clear or implied expressions should be used.