預(yù)防性監(jiān)管與會(huì)計(jì)師事務(wù)所審計(jì)風(fēng)險(xiǎn)管控效率
財(cái)會(huì)月刊
頁數(shù): 10 2023-05-08
摘要: 在我國經(jīng)濟(jì)高質(zhì)量發(fā)展的背景下,規(guī)范財(cái)務(wù)審計(jì)秩序,加強(qiáng)對(duì)注冊會(huì)計(jì)師行業(yè)的治理顯得愈發(fā)重要。預(yù)防性監(jiān)管具備事前監(jiān)管的特征,能夠?qū)?huì)計(jì)師事務(wù)所起到一定的風(fēng)險(xiǎn)預(yù)警作用,因而受到越來越多的關(guān)注。本文以會(huì)計(jì)師事務(wù)所為研究對(duì)象,采用DEA模型從靜態(tài)和動(dòng)態(tài)兩個(gè)維度,研究預(yù)防性監(jiān)管對(duì)于會(huì)計(jì)師事務(wù)所審計(jì)風(fēng)險(xiǎn)管控效率的影響。研究發(fā)現(xiàn):會(huì)計(jì)師事務(wù)所利用風(fēng)險(xiǎn)提示能夠在一定程度上提高其審計(jì)風(fēng)險(xiǎn)管控效率,并... (共10頁)