摘要
能否鉴别盈余管理、能否识别和评估重大错报风险、审计报告构成了审计质量评价体系的三个要素。识别和评估重大错报风险和鉴别盈余管理都影响审计风险水平,进而影响审计报告;能否鉴别盈余管理影响着重大错报风险的识别和评估;鉴别盈余管理又是识别和评估重大错报风险的一个重要方面。能否识别和评估重大错报风险及审计报告是主要的评价标准,能否鉴别盈余管理是次要的评价标准。三个要素代表了专业胜任能力和独立性对审计质量的综合影响。
The evaluation index system of audit quality comprises three evaluation indexes ： the capacity of recognizing and evaluating the risk of material misstatement, the function of detecting earnings management and the audit report. Recognition and evaluation of the risk of material misstatement and detection of earnings management both influence the audit risk and the audit report. Whether the earnings management is well performed or do not interact with the recognition and evaluation of the risk of material misstatement. The management influences the recognition and evaluation as an important factor. The function of detecting earnings management and the style of audit report are major evaluation standards while detection of earnings management is a minor one. These three evaluation indexes reflect the effect of professional competence and independence on audit quality.
出处
《审计与经济研究》
北大核心
2007年第3期12-16,共5页
Journal of Audit & Economics
关键词
审计质量
盈余管理
重大错报风险
审计报告
audit quality
earnings management
risks of material misstatement
audit report
