本文選題：IT投資 + 審計(jì)決策　； 參考：《中南財(cái)經(jīng)政法大學(xué)學(xué)報(bào)》2017年03期

【摘要】：大數(shù)據(jù)時(shí)代背景下企業(yè)日漸增加的IT投資對(duì)審計(jì)環(huán)境產(chǎn)生了深刻影響,為此我們考察企業(yè)最重要的ERP類IT投資與外部審計(jì)決策之間的關(guān)系。本文以361家IT投資企業(yè)與配對(duì)樣本進(jìn)行研究發(fā)現(xiàn):企業(yè)IT投資后被出具清潔審計(jì)意見的概率沒有顯著變化,企業(yè)IT投資后的內(nèi)控有效性水平無顯著變化,但I(xiàn)T投資使企業(yè)外部審計(jì)費(fèi)用顯著提高。這表明我國上市公司IT投資對(duì)外部審計(jì)決策的影響機(jī)理在于:當(dāng)IT投資改變審計(jì)環(huán)境后,審計(jì)師面臨的重大錯(cuò)報(bào)風(fēng)險(xiǎn)與會(huì)計(jì)盈余信息質(zhì)量無顯著變化,因此,在IT審計(jì)環(huán)境下審計(jì)師出具的審計(jì)意見類型無顯著變化;審計(jì)收費(fèi)提高不是由重大錯(cuò)報(bào)風(fēng)險(xiǎn)變化引起的,而是由于追加審計(jì)程序與學(xué)習(xí)成本提高導(dǎo)致審計(jì)效率降低造成的。
[Abstract]:Under the background of big data era, the increasing IT investment of enterprises has a profound impact on the audit environment. Therefore, we investigate the relationship between the most important big data IT investment and external audit decision. Based on 361 IT investment firms and matched samples, this paper finds that the probability of issuing clean audit opinion after IT investment has no significant change, and the level of internal control effectiveness after IT investment has no significant change. But the IT investment causes the enterprise external audit expense to raise remarkably. This indicates that the influence mechanism of IT investment on external audit decision of listed companies in China lies in: when IT investment changes the audit environment, the risk of material misstatement faced by auditors and the quality of accounting earnings information do not change significantly. The type of audit opinion issued by auditor in IT audit environment has no significant change; the increase of audit fee is not caused by the change of risk of material misstatement, but by the increase of audit procedure and learning cost, which results in the decrease of audit efficiency.
【作者單位】： 安徽財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院;
【基金】：國家社會(huì)科學(xué)基金項(xiàng)目“高新技術(shù)企業(yè)認(rèn)定前后的會(huì)計(jì)信息質(zhì)量問題對(duì)資源配置效率的影響研究”(15BJY014) 安徽省教育廳自然科學(xué)基金重點(diǎn)項(xiàng)目“會(huì)計(jì)盈余信息質(zhì)量對(duì)資本市場(chǎng)資源配置的影響機(jī)理研究”(kj2014a001)
【分類號(hào)】：F239.4;F270.7;F275

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本文編號(hào)：2017157