审计研究
審計研究
심계연구
Audit Research
2013年
1期
103~112
,共null页
操控性收入 舞弊 审计准则 非标准审计报告
操控性收入 舞弊 審計準則 非標準審計報告
조공성수입 무폐 심계준칙 비표준심계보고
discretionary revenues, fraud, auditing standard, modified audit opinion
我国注册会计师审计准则白2006年度起明确引导注册会计师高度关注收入确认中的舞弊风险（第1141号——财务报表审计中对舞弊的考虑）。研究发现：在相关准则生效前后，操控性收入均伴随着更高的财务舞弊概率，且准则生效前后这种关联性并无显著差异；而非标准审计报告与操控性收入的相关性在舞弊审计准则生效后显著提高。进一步测试显示谨慎度的提升主要针对调增性（而非调减性）的操控性收入，且传统的盈余管理指标（包括操控性应计额和非经常性损益）并不能解释审计师针对操控性收入的谨慎度提升。总体而言，本文证据表明，在舞弊审计准则中强调收入确认的特别风险有助于提高审计师的执业谨慎度。
我國註冊會計師審計準則白2006年度起明確引導註冊會計師高度關註收入確認中的舞弊風險（第1141號——財務報錶審計中對舞弊的攷慮）。研究髮現：在相關準則生效前後，操控性收入均伴隨著更高的財務舞弊概率，且準則生效前後這種關聯性併無顯著差異；而非標準審計報告與操控性收入的相關性在舞弊審計準則生效後顯著提高。進一步測試顯示謹慎度的提升主要針對調增性（而非調減性）的操控性收入，且傳統的盈餘管理指標（包括操控性應計額和非經常性損益）併不能解釋審計師針對操控性收入的謹慎度提升。總體而言，本文證據錶明，在舞弊審計準則中彊調收入確認的特彆風險有助于提高審計師的執業謹慎度。
아국주책회계사심계준칙백2006년도기명학인도주책회계사고도관주수입학인중적무폐풍험（제1141호——재무보표심계중대무폐적고필）。연구발현：재상관준칙생효전후，조공성수입균반수착경고적재무무폐개솔，차준칙생효전후저충관련성병무현저차이；이비표준심계보고여조공성수입적상관성재무폐심계준칙생효후현저제고。진일보측시현시근신도적제승주요침대조증성（이비조감성）적조공성수입，차전통적영여관리지표（포괄조공성응계액화비경상성손익）병불능해석심계사침대조공성수입적근신도제승。총체이언，본문증거표명，재무폐심계준칙중강조수입학인적특별풍험유조우제고심계사적집업근신도。
Chinese Auditing Standard No. 1141 ＂The Auditor＇s Responsibility to Consider Fraud in An Audit of Fi- nancial Statements＂, effective from the 2006 annual audits, explicitly directs the auditor to consider risks of fraud in revenue recognition. We find that auditors are significantly more sensitive to discretionary revenues after the issuance of the auditing standard than before, although discretionary revenues are associated with a similarly high incidence of fraud in both pre- and post-standard periods. In addition,we find that：the increased conservatism is more prominent for revenue-increasing discretionary revenues;and conventional measures of earnings management including discre- tionary accruals and nonrecurring items cannot explain our finding of increased conservatism toward discretionary revenues. Overall, our evidence suggests that an emphasis on a specific high-risk area such as revenue recognition in the auditing standard helps improve the auditors＇ conservatism in practice.
