摘要:来源于客户的收入是否会产生经济依赖性,进而损害CPA独立性和审计质量吗?我们通过研究公司出现首次净亏损时CPA的表现,没有发现来自单个客户的收入影响CPA独立性的证据,相反,CPA越可能更加谨慎,投入更多的审计资源,以降低审计风险。此外,我们发现CPA任期可能对审计质量产生负面影响,而CPA变更对审计质量的负面影响并不明显,客户的风险程度是CPA出具审计意见时非常关注的事项。
关键词:来源于客户的收入比重 经济依赖效应 潜在损失效应 审计质量
Economic dependence and audit quality-the evidence from China’s capital market
Abstract: does the audit fee from client bring the economic dependence ,and impair the independence of CPA? We give the answer to this question based on China’s capital market, and we find no negative influence of audit fee to audit quality
Key words: audit fee economic dependence potential loss audit quality......