CAJ | 학술논문

本文以我国2008-2012年沪深主板市场A股上市公司为样本，考察了上市公司涉及未决诉讼情况，分析了上市公司未决诉讼对审计收费和审计意见类型的影响。实证研究表明，存在未决诉讼的上市公司被出具非标准审计意见的可能性更大，审计收费更高；涉诉金额越高，被出具非标准审计意见的可能性越大，审计收费越高；将存在未决诉讼公司按法律地位分类，发现被告方更易被出具非标准审计意见；将未决诉讼按案件类型分为四类，发现审计师最关注上市公司的经济类诉讼。这表明在风险导向审计模式下，审计师较为充分地考虑了公司的未决诉讼信息，并将其纳入了审计风险的判断。
본문이아국2008-2012년호심주판시장A고상시공사위양본，고찰료상시공사섭급미결소송정황，분석료상시공사미결소송대심계수비화심계의견류형적영향。실증연구표명，존재미결소송적상시공사피출구비표준심계의견적가능성경대，심계수비경고；섭소금액월고，피출구비표준심계의견적가능성월대，심계수비월고；장존재미결소송공사안법률지위분류，발현피고방경역피출구비표준심계의견；장미결소송안안건류형분위사류，발현심계사최관주상시공사적경제류소송。저표명재풍험도향심계모식하，심계사교위충분지고필료공사적미결소송신식，병장기납입료심계풍험적판단。
Based on Chinese A-share main board hsted companies from 2008 to 2012, this paper examined the im- pact of pending litigation on audit fees and audit opinion types. The findings of our study are as follows. Firstly, the pending litigation is not only significantly and positively related to audit fees, but also with the propensity to receive modified audit opinions from their auditors. Secondly, taking the amount of money involved into consideration, en- terprises, whose size of involved money is larger, are more likely to be charged a higher audit fees and issued a modified audit opinion. Besides, relative to the plaintiffs are more likely to be issued a modified audit opinion. of pending litigation, the defendants of pending litigation