作者：张圣利
摘要/Abstract
本文以中国沪、深两市2004-2009年的非金融类上市公司为研究样本，考察了施行新的审计准则对审计质量的影响问题。新的审计准则改变了审计市场的环境，而这种环境的改变有可能影响审计师的审计行为。研究发现，在其他条件相同的情况下，对于同样程度的盈余管理程度，审计师在新的审计准则施行之后出具非标准审计意见的概率更高。这个结论说明，新的审计准则的施行提高了审计质量。
Using non-financial listed companies 2004-2009 data on Shanghai and Shenzhen Stock Exchange, we research the effects of the implementation of new auditing standards on the impact of audit quality. Audit markets environment has changed subsequent to the adoption of the new auditing standards, and this change in the environment may affect the auditor's audit behavior. We find that: Ceteris paribus, for the same level of earnings management, auditors issued a higher probability of modified audit opinions after the implementation of new auditing standards. This result shows that the implementation of new auditing standards improves audit quality.
全文阅读：https://www.sinoss.net/qikan/2011/0830/12559.html