我国审计师报告行为风险因素实证分析

文章以我国审计师面临的风险环境为背景，用实证分析方法具体考察了影响我国审计师报告行为的风险因素类型及其影响差异，以探悉这种差异背后的制度性原因。研究结果显示：客户经营风险是审计报告行为最主要的影响因素，财务报告本身质量因素的影响相对较弱，独立性风险对两类不同的非标准审计报告行为均有影响。这一研究结果与我国当前较低的风险环境约束以及低效的审计失败识别机制不无关系。

Empirical Analysis about Risk Factors Effect on Auditor Report Behavior

This paper is to investigate empirically how a variety of audit risk factors interacting with situational factors affect simultaneously auditor＇ s propensity to issue qualified audit opinions in the China. The results indicate that client business risk factors play the most important role in auditor＇ s decision rather than financial reports quality, and auditor＇ s independence in fact is evidently compromised. The results are consistent with the present risk circumstances against auditors.