CAJ | 학술논문

互联网的发展改变了市场利用信息的方式，重塑了审计师的信息环境和外部约束环境。新的信息环境和外部约束如何影响审计意见发表尚不明晰。本文运用2007～2012年A股上市公司数据，研究了投资者关注与审计意见发表概率之间的关系以及媒体态度对上述关系的影响。结果发现，投资者对上市公司的关注度越高，上市公司被出具“非标准”审计意见的概率越大，而媒体对上市公司的正面评价可以缓解上述现象。区分事务所规模后发现，单纯的投资者关注未显著影响“十大”的“非标准”意见发表概率，而显著提高了非“十大”的“非标准”意见发表概率，其可能原因是：虽然“十大”和非“十大”的审计师都观察到了投资者关注风险，但“十大”的审计师利用媒体报道或其他措施降低风险的能力较强，依据内在判断发表审计意见的信心较强。本文研究不仅丰富了审计意见领域的文献，更在于其揭示了信息环境和信息利用方式改变所带来的审计判断过程变化。
호련망적발전개변료시장이용신식적방식，중소료심계사적신식배경화외부약속배경。신적신식배경화외부약속여하영향심계의견발표상불명석。본문운용2007～2012년A고상시공사수거，연구료투자자관주여심계의견발표개솔지간적관계이급매체태도대상술관계적영향。결과발현，투자자대상시공사적관주도월고，상시공사피출구“비표준”심계의견적개솔월대，이매체대상시공사적정면평개가이완해상술현상。구분사무소규모후발현，단순적투자자관주미현저영향“십대”적“비표준”의견발표개솔，이현저제고료비“십대”적“비표준”의견발표개솔，기가능원인시：수연“십대”화비“십대”적심계사도관찰도료투자자관주풍험，단“십대”적심계사이용매체보도혹기타조시강저풍험적능력교강，의거내재판단발표심계의견적신심교강。본문연구불부봉부료심계의견영역적문헌，경재우기게시료신식배경화신식이용방식개변소대래적심계판단과정변화。
As far as auditors are concerned, information environment, external forces and information usage methods are changing with the development of internet and media. What kinds of changes have been caused to the express of auditing opinions.＇？ The paper investigates the relationship between investors＇ attention and audit opinion, and how media attitude influences the aforementioned relationship using samples of listed firms from 2007 to 2012. It finds out that the higher attention investors pay to a listed firm, the more likely a modified audit opinion may be presen- ted ,while positive media assessment can alleviate the effect. Further, Big10 auditors do not take such risk into their opinion＇s accounts ,whereas non-Big10 auditors are likely to be affected by investors＇ attention. This paper not only enriches literature on audit opinion but also reveals changes of audit judgment process caused by the changes of au- ditor information environment and information usage.