审计重要性水平、事务所规模与审计意见
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财经研究 2009 年 第 35 卷第 01 期, 页码：38 - 49
摘要
参考文献
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,对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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[3]吴联生,谭力.审计师变更决策与审计意见改善[J].审计研究,2005,(2):34-40.
[4]夏立军,杨海斌.注册会计师对上市公司盈余管理的反应[J].审计研究,2002,(4):28-34.
[5]王霞,张为国.财务重述与独立审计质量[J].审计研究,2005,(3):56-61.
[6]于鹏.公司特征、国际四大与审计意见[J].审计研究,2007,(2):53-60.
[7]Carpenter B W,M W Dirsmith.Early debt extinguishment transactions and auditor materialityjudgments:Abounded rationality perspective[J].Accounting,Organizations and Society,1992,17(8):709-740.
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[9]Glass Lewis&Co.The error of their ways[N].Yellow Card Trend Alert,2007-02-27.
[10]Hanmei Chen,Kurt Pany,Jian Zhang.An analysis of the relationship between ac-counting restatements and quantitative benchmarks of audit planning materiality[R].Working Paper,Arizona State University,2007.
[11]H Blokdijk,F Drieenhuizen,D A Si munic,et.al.Factors affecting auditors’assess-ments of planning materiality[J].Auditing:AJournal of Practice&Theory,2003,22(2):297-307.
[12]Lennox C.Do companies successfully engage in opinion-shopping?Evidence from the UK[J].Journal of Accounting and Economics,2000,29:321-337.
[13]Marlene Plumlee,Teri Lombardi Yohn.An analysis of the underlying causes of re-statements[R].Working Paper,University of Utah,2008.
[14]Pozen R.The SEC’s fuzzy math[N].Wall Street Journal,2007-03-23.
[15]William F Messier.The effect of experience and firmtype of materiality disclosure judgments[J].Journal of Accounting Research,1983,21(2):611-618.
[16]William F Messier,Nomma Martinov-Bennie,Aasmund Eilifsen.Areview and in-tegration of empirical research on materiality:Two decades later[J].Auditing:A Journal of Practice&Theory,2005,24:153-187.
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): 38–49.
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