审计行业专门化战略与审计质量 ——基于不同客户规模和事务所规模研究

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浙江财经学院硕士学位论文

摘要

2006 年新审计准则确立了“风险导向审计准则”，2007 年中注协印发的《关

于推动事务所做大做强的意见》以及 2009 年国务院办公厅转发财政部的《关于加

快发展我国注册会计师行业的若干意见》（即国办 56 号文件）等，这都在客观上

为我国会计师事务所实行行业专门化经营提供了有利条件。审计师的行业专门化

经营是相对于规模化发展而言另一种行之有效的发展方式，其实质是事务所一种

内涵式的“做专”策略。当前国外对于审计师行业专长领域的研究比较深入和广

泛，国内在近几年来研究也开始升温。国内现阶段行业专长的研究多是针对其本

身的理论综述、行业专长同审计质量、审计定价及其绩效方面的研究，其中审计

师行业专长与审计质量关系的研究尚未得出一致的结论。基于此，本文准备研究

基于不同客户规模水平和事务所规模水平影响下，审计师的行业专长与审计质量

的相关性，以期为事务所今后发展行业专长提供有益的经验证据。

本文在理论分析的基础上，以 2002 到 2009 年被中国证监会处罚的舞弊上市

公司为样本，构建了关于审计质量的逻辑假设，采用二元 Logit 回归模型分别验

证了本文的逻辑假设。通过多元回归分析得出以下结论：

第一，审计师行业专长有助于提高审计质量。本文验证了审计师的行业专门

化程度与签署标准审计意见的概率显著负相关，从而从舞弊上市公司的角度证明

了行业专长可以提高审计质量和绩效水平，降低审计师签署标准审计意见的概率。

这也在宏观层面为我国政策层今后大力提倡行业专门化经营提供了依据。

第二，在大客户市场上，审计师的行业专长对审计质量的提高作用受到限制

和消弱，客户规模的提高在很大程度上抵消了行业专长的绩效水平。本文发现大

客户市场上审计师行业专门化程度与签署标准审计意见的概率虽然负相关但不显

著，从而验证了以上结论。这为事务所今后如何在大客户市场上趋利避害，发挥

行业专长的优势、以提高审计质量提供了宝贵的经验。

第三，国内“十大所”行业专长对审计质量的促进作用并不显著高于其他中

小事务所。通过检验，国内“十大所”和非“十大所”的行业专长与签署标准审

计意见的概率均为显著负相关，并没有明显的区别。说明从行业专长的角度看,

规模较大的事务所审计质量并不一定显著高于其他中小所，其有可能是按照面临

的法律诉讼风险、审计客户的风险程度等来安排审计资源，加之其承受由于审计

失败造成的诉讼赔偿的能力较高，在对审计质量的重视上可能不如中小事务所。

浙江财经学院硕士学位论文

所以，国内大所也应当重视总体审计质量的精益求精，以质取胜。

第四，客户规模增大对提高审计质量的抵消作用同样适用于国内“十大所”，

说明尽管具有较高的行业专门化程度和独立性水平，规模较大的事务所在面对大

客户时也难以保持其应有的独立性和谨慎性，这可能是由于审计师对某个行业大

客户的经济依赖性或是为抢占市场份额而有所让步。

此外，为了提出一个客观可行的政策建议，本文还通过调查中国的审计市场

集中度来反映当前我国审计师行业专长的现状，调查结果表明我国当前行业专长

的水平仍然比较低，与国际大所差距明显。在这种形势下，结合实证研究结果，

本文认为在政策上需大力鼓励事务所发展行业专长。审计师在面对大客户时应当

保持自身独立性，并通过多元化行业收入来降低经济依赖性，提高自身的谈判水

平和抗压能力；在面对中小客户时推行成本领先战略。同时，国内大所应当重视

自身审计质量的提高，发展行业专长，提高市场竞争力。政府部分也应当采取多

种优惠措施和行政激励以便促进行业专门化经营在我国的迅速发展。

关键词：审计师行业专门化；审计质量；客户规模；事务所规模；舞弊上市公司

浙江财经学院硕士学位论文

III

ABSTRACT

New audit standard and modern risk-oriented audit in 2006, and CICPA took

measures to encouraged CPA firm to grow bigger and stronger,as well as the general

office of the state council transpond documents of the ministry of finance,which some

opinions about speeding up the development of CPA industries(the number of 56

document about the state council).These policies has creased some favorable

conditions to auditor industry specialization in objectives. With respect to large-scale

development, auditor industry specialization is another effective way of competitive

strategies.In other words, it's a way of specialization in essence.Now the research for

the auditor expertise is widely and deeply in overseas academia,the same research in

our country began spring up in recent years. The domestic research mainly focus on the

basic theory of auditor expertise, and the relationship between audit quality、audit price

and industry specialization.However, the consistent conclusion has not got between

audit quality and auditor expertise. Based on these,this dissertation wants to

study,under the influence of the different size of the clients and CPA firms,the

relationship between audit quality and industry specialization.So that we can provide

some useful evidence for the development of the auditor industry specialization.

Based on the theory analysis,we collect the list companies which was charged by

CSRC as a result of financial fraud from 2002 to 2009 as a sample,build three logic

hypothesis of audit quality and use the Binary Logit model to test and verify these

hypothesis.We receive some conclusions through multiple regression analysis:

Firstly,auditor expertise can enhance the audit quality.We generally find a

significant negative relationship between auditor industry specialization and the

possibility of the auditor issued a clean opinion.So that we could test auditor industry

specialization can enhance the audit quality and performance from a view point of the

fraud list companies.,as well as reduce the possibility of the auditor issue the

unqualified opinion.This finding can be a proof that the policy department advocate

and encourage the auditor industry specialization in the macroscopic level.

Secondly,in large client market,the positive relationship between auditor industry

specialization and audit quality is weaken and limited.The increase of the client size

can offset the performance level of the auditor expertise in a large extent.This paper

浙江财经学院硕士学位论文

not finds,in large client size market, a significant negative relationship between auditor

industry specialization and the possibility of the auditor issued a clean opinion. So that

we can test our conclusions,which provides valuable experience for auditor enhance

audit quality,as well as improve the advantage of the auditor industry specialization

and get rid of these disadvantage.

Thirdly,from the viewpoint of auditor expertise, China Big10 CPA firms audit

quality is not significant higher than the any other CPA firms(mainly non-Big10).Our

domestic Big10 and non-Big10 CPA firms,the negative relationship, are not significant

difference between audit quality and the possibility of the auditor issued an

unqualitified opinion via verify.The reason that why the audit quality of Big10 are not

higher than the non-Big10 is various sides. It may be likely that auditor plan the audit

resource in accordance with legal action risk and client operation failure

risk.Furthermore, large CPA firms have more ability to bear the loss of audit

failure,and lower requirements for the audit quality compare with the other CPA

firms.Therefore, large CPA firms in our country should attach great importance to audit

quality and win the competition.

Finally,the increase of the client size has an effect of offset and weaken for the

audit quality, which exists not only non-Big10 firms but also the Big10 CPA firms as

well. The Big10 are difficult to maintain independence and prudence when they face

the large clients,though they have higher auditor industry specialization and the level

of independence. It's may be that auditor relied on large client in some important

industries,as well as made some concessions in order to seize the market share.

In addition,this dissertation investigate our country's audit market concentration

to reflect the current situation of the auditor industry specialization so as we can put

forward a feasible suggestions. The results of the survey show that the level of the

auditor expertise is still lower than the big international CPA firms.In this situation, this

paper,combining the empirical research results,holds that we should made every effects

to encourage CPA firms to develop auditor industry specialization in policy. When

facing large clients,the auditor should maintain it's independence, and reduce economic

dependence by diversified industries revenues as well as improve their negotiation and

resist compression capacity. The auditor should implement cost leadership strategy

when they facing medium and small size clients. At the same time, domestic big CPA

firms should pay more attention to improving their audit quality, and develop auditor

expertise so as to enhances the market competition.The government also should take

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摘要：

浙江财经学院硕士学位论文I摘要2006年新审计准则确立了“风险导向审计准则”，2007年中注协印发的《关于推动事务所做大做强的意见》以及2009年国务院办公厅转发财政部的《关于加快发展我国注册会计师行业的若干意见》（即国办56号文件）等，这都在客观上为我国会计师事务所实行行业专门化经营提供了有利条件。审计师的行业专门化经营是相对于规模化发展而言另一种行之有效的发展方式，其实质是事务所一种内涵式的“做专”策略。当前国外对于审计师行业专长领域的研究比较深入和广泛，国内在近几年来研究也开始升温。国内现阶段行业专长的研究多是针对其本身的理论综述、行业专长同审计质量、审计定价及其绩效方面的研究，其中审计...

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