CAJ | 학술논문

会计师事务所作为审计意见的供给方对审计意见购买是否成功实施产生着重要的影响。影响审计意见购买的会计师事务所因素可分为由域环境和工作环境构成的外部环境因素以及由专用人力资本构成的内部环境因素。因此,应重点关注诸如地区间经济发展水平、执法力度、会计师事务所处环境的竞争程度、注册会计师的职业素质等因素,从审计意见供给方防范审计意见购买行为的发生。
회계사사무소작위심계의견적공급방대심계의견구매시부성공실시산생착중요적영향。영향심계의견구매적회계사사무소인소가분위유역배경화공작배경구성적외부배경인소이급유전용인력자본구성적내부배경인소。인차,응중점관주제여지구간경제발전수평、집법력도、회계사사무소처배경적경쟁정도、주책회계사적직업소질등인소,종심계의견공급방방범심계의견구매행위적발생。
Accounting firm produces important influence on whether audit opinion shopping successful implementation as the supply-side of audit opinion.The factors that influence accounting firm＇s audit opinion shopping behavior choice should be divided into the external environmental factors constituted by the domain environment and the work environment and the internal environment factors constituted by dedicated human capital.Therefore,we should focus on such as regional economic development level,law enforcement,accounting firm environment and competition degree,the professional quality of the certified public accountants and other factors,prevent the occurrence of audit opinion purchase behavior from the audit opinion supplier.