{"title":"民营企业审计质量的需求与评价","authors":"Adam M. Esplin, K. Jamal, S. Sunder","doi":"10.1111/abac.12138","DOIUrl":null,"url":null,"abstract":"The Public Company Accounting Oversight Board (PCAOB) in the U.S. regulates auditing and seeks to promote its quality, a difficult-to-define concept. To understand how agents involved in private companies think of audit quality, we interview their CFOs, auditors, bankers, board members, bonding agencies, and some private equity investors. We find that a variety of agents demand an audit while retaining their scepticism and seeking independent corroboration of what they learn from the audited financial statements. Management selects the auditor. Audit Quality is assessed based on the degree to which the audit plan (inputs and risk assessment processes) aligns with the views of management and directors. In addition, output measures such as number of errors and the time when they are adjusted, tax advice, controls/governance advice and auditor candor are used to assess audit quality. As judged by users, quality depends on a combination of inputs, processes and outcomes of audits.","PeriodicalId":388011,"journal":{"name":"Corporate Social Responsibility (CSR) eJournal","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2018-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"19","resultStr":"{\"title\":\"Demand for and Assessment of Audit Quality in Private Companies\",\"authors\":\"Adam M. Esplin, K. Jamal, S. Sunder\",\"doi\":\"10.1111/abac.12138\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The Public Company Accounting Oversight Board (PCAOB) in the U.S. regulates auditing and seeks to promote its quality, a difficult-to-define concept. To understand how agents involved in private companies think of audit quality, we interview their CFOs, auditors, bankers, board members, bonding agencies, and some private equity investors. We find that a variety of agents demand an audit while retaining their scepticism and seeking independent corroboration of what they learn from the audited financial statements. Management selects the auditor. Audit Quality is assessed based on the degree to which the audit plan (inputs and risk assessment processes) aligns with the views of management and directors. In addition, output measures such as number of errors and the time when they are adjusted, tax advice, controls/governance advice and auditor candor are used to assess audit quality. As judged by users, quality depends on a combination of inputs, processes and outcomes of audits.\",\"PeriodicalId\":388011,\"journal\":{\"name\":\"Corporate Social Responsibility (CSR) eJournal\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2018-04-27\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"19\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Corporate Social Responsibility (CSR) eJournal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1111/abac.12138\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Corporate Social Responsibility (CSR) eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1111/abac.12138","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 19
摘要
美国上市公司会计监督委员会(Public Company Accounting Oversight Board, PCAOB)负责监管审计,并寻求提高审计质量,这是一个难以定义的概念。为了了解私营公司的代理人是如何看待审计质量的,我们采访了他们的首席财务官、审计师、银行家、董事会成员、担保机构和一些私募股权投资者。我们发现,各种代理人要求进行审计,同时保留他们的怀疑态度,并寻求对他们从经审计的财务报表中学到的东西的独立佐证。管理层选择审计师。审计质量是根据审计计划(投入和风险评估过程)与管理层和董事意见的一致程度来评估的。此外,还使用诸如错误数量和调整错误的时间、税务建议、控制/治理建议和审计师的坦率等输出度量来评估审计质量。根据使用者的判断,质量取决于审计的投入、过程和结果的组合。
Demand for and Assessment of Audit Quality in Private Companies
The Public Company Accounting Oversight Board (PCAOB) in the U.S. regulates auditing and seeks to promote its quality, a difficult-to-define concept. To understand how agents involved in private companies think of audit quality, we interview their CFOs, auditors, bankers, board members, bonding agencies, and some private equity investors. We find that a variety of agents demand an audit while retaining their scepticism and seeking independent corroboration of what they learn from the audited financial statements. Management selects the auditor. Audit Quality is assessed based on the degree to which the audit plan (inputs and risk assessment processes) aligns with the views of management and directors. In addition, output measures such as number of errors and the time when they are adjusted, tax advice, controls/governance advice and auditor candor are used to assess audit quality. As judged by users, quality depends on a combination of inputs, processes and outcomes of audits.