دانلود مقاله ISI انگلیسی شماره 51850
عنوان فارسی مقاله

حسابرسی تغییر حالت، اداره امور شرکت و تلاش حسابرسی

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
51850 2015 21 صفحه PDF سفارش دهید محاسبه نشده
خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
Audit mode change, corporate governance and audit effort ☆
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : China Journal of Accounting Research, Volume 8, Issue 4, December 2015, Pages 315–335

کلمات کلیدی
تلاش حسابرسی؛ ریسک مبتنی بر حالت حسابرسی؛ حاکمیت شرکتی
پیش نمایش مقاله
پیش نمایش مقاله حسابرسی تغییر حالت، اداره امور شرکت و تلاش حسابرسی

چکیده انگلیسی

This study investigates changes in audit strategy in China following the introduction of risk-based auditing standards rather than an internal control-based audit mode. Specifically, we examine whether auditors are implementing the risk-based audit mode to evaluate corporate governance before distributing audit resources. The results show that under the internal control-based audit mode, the relationship between audit effort and corporate governance was weak. However, implementation of the risk-based mode required by the new auditing standards has significantly enhanced the relationship between audit effort and corporate governance. Since the change in audit mode, the Big Ten have demonstrated a significantly better grasp of governance risk and allocated their audit effort accordingly, relative to smaller firms. The empirical evidence indicates that auditors have adjusted their audit strategy to meet the regulations, risk-based auditing is being achieved to a degree, reasonable and effective corporate governance helps to optimize audit resource allocation, and smaller auditing firms in particular should urgently strengthen their risk-based auditing capability. Overall, our findings imply that the mandatory switch to risk-based auditing has optimized audit effort in China.

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