《審計(jì)風(fēng)險(xiǎn)控制探究的國(guó)內(nèi)外文獻(xiàn)綜述》3500字

審計(jì)風(fēng)險(xiǎn)控制研究的國(guó)內(nèi)外文獻(xiàn)綜述（一）國(guó)外文獻(xiàn)美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)認(rèn)為審計(jì)風(fēng)險(xiǎn)是注冊(cè)會(huì)計(jì)師對(duì)存在重大錯(cuò)報(bào)的財(cái)務(wù)報(bào)表發(fā)表了不恰當(dāng)?shù)膶徲?jì)意見帶來損失的可能性。并提出審計(jì)風(fēng)險(xiǎn)模型：審計(jì)風(fēng)險(xiǎn)=固有風(fēng)險(xiǎn)×控制風(fēng)險(xiǎn)×檢查風(fēng)險(xiǎn)的。2004年國(guó)際審計(jì)準(zhǔn)則進(jìn)一步將審計(jì)風(fēng)險(xiǎn)模型修改為：審計(jì)風(fēng)險(xiǎn)=重大錯(cuò)報(bào)風(fēng)險(xiǎn)×檢查風(fēng)險(xiǎn)。從外部環(huán)境看，審計(jì)服務(wù)機(jī)構(gòu)經(jīng)營(yíng)地法律制度越完善，面臨的審計(jì)失敗風(fēng)險(xiǎn)越高（Choi，2008）ADDINEN.CITE<EndNote><Cite><Author>Choi</Author><Year>2008</Year><RecNum>1</RecNum><DisplayText><styleface="superscript">[1]</style></DisplayText><record><rec-number>1</rec-number><foreign-keys><keyapp="EN"db-id="99ttd2df39500des22pvev0z2pf2pstepee0"timestamp="1623747840">1</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>Choi,Jong-Hag</author><author>Kim,Jeong-Bon</author><author>Liu,Xiaohong</author><author>Simunic,DanA.</author></authors></contributors><titles><title>Auditpricing,legalliabilityregimes,andBig4premiums:Theoryandcross-countryevidence</title><secondary-title>ContemporaryAccountingResearch</secondary-title></titles><periodical><full-title>ContemporaryAccountingResearch</full-title></periodical><pages>55-+</pages><volume>25</volume><number>1</number><dates><year>2008</year><pub-dates><date>Spr</date></pub-dates></dates><isbn>0823-9150</isbn><accession-num>WOS:000254023400002</accession-num><urls><related-urls><url><GotoISI>://WOS:000254023400002</url></related-urls></urls><electronic-resource-num>10.1506/car.25.1.2</electronic-resource-num></record></Cite></EndNote>[1]，同時(shí)，在行業(yè)激烈的競(jìng)爭(zhēng)環(huán)境下，會(huì)計(jì)師事務(wù)所可以通過減少審計(jì)程序，擠壓審計(jì)時(shí)間等方法縮減審計(jì)成本，導(dǎo)致業(yè)務(wù)質(zhì)量下降，審計(jì)風(fēng)險(xiǎn)增加（Richardetal.,1999ADDINEN.CITE<EndNote><Cite><Author>Houston</Author><Year>1999</Year><RecNum>5</RecNum><DisplayText><styleface="superscript">[2]</style></DisplayText><record><rec-number>5</rec-number><foreign-keys><keyapp="EN"db-id="99ttd2df39500des22pvev0z2pf2pstepee0"timestamp="1623747840">5</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>Houston,R.W.</author><author>Peters,M.F.</author><author>Pratt,J.H.</author></authors></contributors><titles><title>Theauditriskmodel,businessriskandaudit-planningdecisions</title><secondary-title>AccountingReview</secondary-title></titles><periodical><full-title>AccountingReview</full-title></periodical><pages>281-298</pages><volume>74</volume><number>3</number><dates><year>1999</year><pub-dates><date>Jul</date></pub-dates></dates><isbn>0001-4826</isbn><accession-num>WOS:000082159700002</accession-num><urls><related-urls><url><GotoISI>://WOS:000082159700002</url></related-urls></urls><electronic-resource-num>10.2308/accr.1999.74.3.281</electronic-resource-num></record></Cite></EndNote>[2]）。Lamoreaux（2016）ADDINEN.CITE<EndNote><Cite><Author>Lamoreaux</Author><Year>2016</Year><RecNum>74</RecNum><DisplayText><styleface="superscript">[3]</style></DisplayText><record><rec-number>74</rec-number><foreign-keys><keyapp="EN"db-id="99ttd2df39500des22pvev0z2pf2pstepee0"timestamp="1623764179">74</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>Lamoreaux,P.T.</author></authors></contributors><titles><title>DoesPCAOBinspectionaccessimproveauditquality?AnexaminationofforeignfirmslistedintheUnitedStates</title><secondary-title>JournalofAccounting&Economics</secondary-title></titles><periodical><full-title>JournalofAccounting&Economics</full-title></periodical><pages>313-337</pages><volume>61</volume><number>2-3</number><dates><year>2016</year><pub-dates><date>Apr-May</date></pub-dates></dates><isbn>0165-4101</isbn><accession-num>WOS:000376815700004</accession-num><urls><related-urls><url><GotoISI>://WOS:000376815700004</url></related-urls></urls><electronic-resource-num>10.1016/j.jacceco.2016.02.001</electronic-resource-num></record></Cite></EndNote>[3]研究發(fā)現(xiàn)監(jiān)管及外在壓力，可以使會(huì)計(jì)師事務(wù)所更加關(guān)注審計(jì)風(fēng)險(xiǎn)的形成與應(yīng)對(duì)。從企業(yè)角度看，企業(yè)自身的經(jīng)營(yíng)風(fēng)險(xiǎn)會(huì)直接對(duì)審計(jì)風(fēng)險(xiǎn)產(chǎn)生影響（Pratt&Stice,2012ADDINEN.CITE<EndNote><Cite><Author>Pratt</Author><Year>1994</Year><RecNum>2</RecNum><DisplayText><styleface="superscript">[4]</style></DisplayText><record><rec-number>2</rec-number><foreign-keys><keyapp="EN"db-id="99ttd2df39500des22pvev0z2pf2pstepee0"timestamp="1623747840">2</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>Pratt,J.</author><author>Stice,J.D.</author></authors></contributors><titles><title>THEEFFECTSOFCLIENTCHARACTERISTICSONAUDITORLITIGATIONRISKJUDGMENTS,REQUIREDAUDITEVIDENCE,ANDRECOMMENDEDAUDITFEES</title><secondary-title>AccountingReview</secondary-title></titles><periodical><full-title>AccountingReview</full-title></periodical><pages>639-656</pages><volume>69</volume><number>4</number><dates><year>1994</year><pub-dates><date>Oct</date></pub-dates></dates><isbn>0001-4826</isbn><accession-num>WOS:A1994PT25500006</accession-num><urls><related-urls><url><GotoISI>://WOS:A1994PT25500006</url></related-urls></urls></record></Cite></EndNote>[4]）。Johnstone&Bedard（2004）ADDINEN.CITE<EndNote><Cite><Author>Johnstone</Author><Year>2004</Year><RecNum>4</RecNum><DisplayText><styleface="superscript">[5]</style></DisplayText><record><rec-number>4</rec-number><foreign-keys><keyapp="EN"db-id="99ttd2df39500des22pvev0z2pf2pstepee0"timestamp="1623747840">4</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>Johnstone,K.M.</author><author>Bedard,J.C.</author></authors></contributors><titles><title>Auditfirmportfoliomanagementdecisions</title><secondary-title>JournalofAccountingResearch</secondary-title></titles><periodical><full-title>JournalofAccountingResearch</full-title></periodical><pages>659-690</pages><volume>42</volume><number>4</number><dates><year>2004</year><pub-dates><date>Sep</date></pub-dates></dates><isbn>0021-8456</isbn><accession-num>WOS:000223478100001</accession-num><urls><related-urls><url><GotoISI>://WOS:000223478100001</url></related-urls></urls><electronic-resource-num>10.1111/j.1475-679X.2004.00153.x</electronic-resource-num></record></Cite></EndNote>[5]認(rèn)為企業(yè)過度的盈余管理行為、公司治理結(jié)構(gòu)不完善及舞弊行為，都將導(dǎo)致審計(jì)風(fēng)險(xiǎn)。Brooksetal.（2019）ADDINEN.CITE<EndNote><Cite><Author>Brooks</Author><Year>2019</Year><RecNum>117</RecNum><DisplayText><styleface="superscript">[6]</style></DisplayText><record><rec-number>117</rec-number><foreign-keys><keyapp="EN"db-id="99ttd2df39500des22pvev0z2pf2pstepee0"timestamp="1624188459">117</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>Brooks,L.Z.</author><author>Gill,S.</author><author>Wong-On-Wing,B.</author></authors></contributors><titles><title>Corporatesocialresponsibilityriskandauditor-clientretention</title><secondary-title>InternationalJournalofAuditing</secondary-title></titles><periodical><full-title>InternationalJournalofAuditing</full-title></periodical><pages>95-111</pages><volume>23</volume><number>1</number><dates><year>2019</year><pub-dates><date>Mar</date></pub-dates></dates><isbn>1090-6738</isbn><accession-num>WOS:000458891600007</accession-num><urls><related-urls><url><GotoISI>://WOS:000458891600007</url></related-urls></urls><electronic-resource-num>10.1111/ijau.12148</electronic-resource-num></record></Cite></EndNote>[6]研究表明企業(yè)從事不負(fù)責(zé)任的社會(huì)活動(dòng)，更有可能增加審計(jì)師的風(fēng)險(xiǎn)。Guletal.（2018）ADDINEN.CITE<EndNote><Cite><Author>Gul</Author><Year>2018</Year><RecNum>113</RecNum><DisplayText><styleface="superscript">[7]</style></DisplayText><record><rec-number>113</rec-number><foreign-keys><keyapp="EN"db-id="99ttd2df39500des22pvev0z2pf2pstepee0"timestamp="1624188459">113</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>Gul,F.A.</author><author>Khedmati,M.</author><author>Lim,E.K.</author><author>Navissi,F.</author></authors></contributors><titles><title>ManagerialAbility,FinancialDistress,andAuditFees</title><secondary-title>AccountingHorizons</secondary-title></titles><periodical><full-title>AccountingHorizons</full-title></periodical><pages>29-51</pages><volume>32</volume><number>1</number><dates><year>2018</year><pub-dates><date>Mar</date></pub-dates></dates><isbn>0888-7993</isbn><accession-num>WOS:000428200500002</accession-num><urls><related-urls><url><GotoISI>://WOS:000428200500002</url></related-urls></urls><electronic-resource-num>10.2308/acch-51888</electronic-resource-num></record></Cite></EndNote>[7]調(diào)查發(fā)現(xiàn)陷入財(cái)務(wù)困境的企業(yè)，管理層的能力越強(qiáng)，審計(jì)風(fēng)險(xiǎn)更高。從審計(jì)人員角度看，審計(jì)從業(yè)人員的專業(yè)技能、職業(yè)經(jīng)驗(yàn)、職業(yè)道德與審計(jì)質(zhì)量呈正相關(guān)關(guān)系。當(dāng)審計(jì)人員缺乏應(yīng)有的職業(yè)懷疑態(tài)度時(shí)，更容易向企業(yè)管理層做出讓步，從而加大了審計(jì)風(fēng)險(xiǎn)（Griffith，2018ADDINEN.CITE<EndNote><Cite><Author>Griffith</Author><Year>2018</Year><RecNum>18</RecNum><DisplayText><styleface="superscript">[8]</style></DisplayText><record><rec-number>18</rec-number><foreign-keys><keyapp="EN"db-id="99ttd2df39500des22pvev0z2pf2pstepee0"timestamp="1623747842">18</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>Griffith,EmilyE.</author></authors></contributors><titles><title>WhenDoAuditorsUseSpecialists'WorktoImproveProblemRepresentationsofandJudgmentsaboutComplexEstimates?</title><secondary-title>AccountingReview</secondary-title></titles><periodical><full-title>AccountingReview</full-title></periodical><pages>177-202</pages><volume>93</volume><number>4</number><dates><year>2018</year><pub-dates><date>Jul</date></pub-dates></dates><isbn>0001-4826</isbn><accession-num>WOS:000441339200008</accession-num><urls><related-urls><url><GotoISI>://WOS:000441339200008</url></related-urls></urls><electronic-resource-num>10.2308/accr-51926</electronic-resource-num></record></Cite></EndNote>[8]）。積累執(zhí)業(yè)經(jīng)驗(yàn)有利于提高審計(jì)人員的專業(yè)勝任能力，專業(yè)勝任能力是業(yè)務(wù)質(zhì)量保證基礎(chǔ)（Choietal.，2010ADDINEN.CITE<EndNote><Cite><Author>Choi</Author><Year>2010</Year><RecNum>12</RecNum><DisplayText><styleface="superscript">[9]</style></DisplayText><record><rec-number>12</rec-number><foreign-keys><keyapp="EN"db-id="99ttd2df39500des22pvev0z2pf2pstepee0"timestamp="1623747842">12</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>Choi,Jong-Hag</author><author>Kim,Chansog</author><author>Kim,Jeong-Bon</author><author>Zang,Yoonseok</author></authors></contributors><titles><title>AuditOfficeSize,AuditQuality,andAuditPricing</title><secondary-title>Auditing-aJournalofPractice&Theory</secondary-title></titles><periodical><full-title>Auditing-aJournalofPractice&Theory</full-title></periodical><pages>73-97</pages><volume>29</volume><number>1</number><dates><year>2010</year><pub-dates><date>May</date></pub-dates></dates><isbn>0278-0380</isbn><accession-num>WOS:000277305400005</accession-num><urls><related-urls><url><GotoISI>://WOS:000277305400005</url></related-urls></urls><electronic-resource-num>10.2308/aud.2010.29.1.73</electronic-resource-num></record></Cite></EndNote>[9]），審計(jì)人員可以通過提高自身綜合素質(zhì)，在實(shí)際工作中積累更多的審計(jì)經(jīng)驗(yàn)來降低審計(jì)風(fēng)險(xiǎn)（Josephetal.,2009ADDINEN.CITE<EndNote><Cite><Author>Schultz</Author><Year>2010</Year><RecNum>8</RecNum><DisplayText><styleface="superscript">[10]</style></DisplayText><record><rec-number>8</rec-number><foreign-keys><keyapp="EN"db-id="99ttd2df39500des22pvev0z2pf2pstepee0"timestamp="1623747840">8</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>Schultz,JosephJ.,Jr.</author><author>Bierstaker,JamesLloyd</author><author>O'Donnell,Ed</author></authors></contributors><titles><title>Integratingbusinessriskintoauditorjudgmentabouttheriskofmaterialmisstatement:Theinfluenceofastrategic-systems-auditapproach</title><secondary-title>AccountingOrganizationsandSociety</secondary-title></titles><periodical><full-title>AccountingOrganizationsandSociety</full-title></periodical><pages>238-251</pages><volume>35</volume><number>2</number><dates><year>2010</year><pub-dates><date>Feb</date></pub-dates></dates><isbn>0361-3682</isbn><accession-num>WOS:000276123000006</accession-num><urls><related-urls><url><GotoISI>://WOS:000276123000006</url></related-urls></urls><electronic-resource-num>10.1016/j.aos.2009.07.006</electronic-resource-num></record></Cite></EndNote>[10]）。在具體審計(jì)執(zhí)行方面，會(huì)計(jì)師事務(wù)所需加強(qiáng)信息化建設(shè)以提高審計(jì)效率，獲得競(jìng)爭(zhēng)優(yōu)勢(shì)（Elizabethetal.,2012ADDINEN.CITE<EndNote><Cite><Author>Carson</Author><Year>2012</Year><RecNum>7</RecNum><DisplayText><styleface="superscript">[11]</style></DisplayText><record><rec-number>7</rec-number><foreign-keys><keyapp="EN"db-id="99ttd2df39500des22pvev0z2pf2pstepee0"timestamp="1623747840">7</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>Carson,Elizabeth</author><author>Simnett,Roger</author><author>Soo,BillyS.</author><author>Wright,ArnoldM.</author></authors></contributors><titles><title>ChangesinAuditMarketCompetitionandtheBigNPremium</title><secondary-title>Auditing-aJournalofPractice&Theory</secondary-title></titles><periodical><full-title>Auditing-aJournalofPractice&Theory</full-title></periodical><pages>47-73</pages><volume>31</volume><number>3</number><dates><year>2012</year><pub-dates><date>Aug</date></pub-dates></dates><isbn>0278-0380</isbn><accession-num>WOS:000307608400003</accession-num><urls><related-urls><url><GotoISI>://WOS:000307608400003</url></related-urls></urls><electronic-resource-num>10.2308/ajpt-10295</electronic-resource-num></record></Cite></EndNote>[11]）。Reinikka（2005）ADDINEN.CITE<EndNote><Cite><Author>Reinikka</Author><Year>2006</Year><RecNum>6</RecNum><DisplayText><styleface="superscript">[12]</style></DisplayText><record><rec-number>6</rec-number><foreign-keys><keyapp="EN"db-id="99ttd2df39500des22pvev0z2pf2pstepee0"timestamp="1623747840">6</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>Reinikka,R.</author><author>Svensson,J.</author></authors></contributors><titles><title>Usingmicro-surveystomeasureandexplaincorruption</title><secondary-title>WorldDevelopment</secondary-title></titles><periodical><full-title>WorldDevelopment</full-title></periodical><pages>359-370</pages><volume>34</volume><number>2</number><dates><year>2006</year><pub-dates><date>Feb</date></pub-dates></dates><isbn>0305-750X</isbn><accession-num>WOS:000235398900012</accession-num><urls><related-urls><url><GotoISI>://WOS:000235398900012</url></related-urls></urls><electronic-resource-num>10.1016/j.worlddev.2005.03.009</electronic-resource-num></record></Cite></EndNote>[12]提出，充分的風(fēng)險(xiǎn)評(píng)估，可以一定程度上降低審計(jì)風(fēng)險(xiǎn)。Low（2004）ADDINEN.CITE<EndNote><Cite><Author>Low</Author><Year>2004</Year><RecNum>110</RecNum><DisplayText><styleface="superscript">[13]</style></DisplayText><record><rec-number>110</rec-number><foreign-keys><keyapp="EN"db-id="99ttd2df39500des22pvev0z2pf2pstepee0"timestamp="1624188459">110</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>Low,K.Y.</author></authors></contributors><titles><title>Theeffectsofindustryspecializationonauditriskassessmentsandaudit-planningdecisions</title><secondary-title>AccountingReview</secondary-title></titles><periodical><full-title>AccountingReview</full-title></periodical><pages>201-219</pages><volume>79</volume><number>1</number><dates><year>2004</year><pub-dates><date>Jan</date></pub-dates></dates><isbn>0001-4826</isbn><accession-num>WOS:000188701700009</accession-num><urls><related-urls><url><GotoISI>://WOS:000188701700009</url></related-urls></urls><electronic-resource-num>10.2308/accr.2004.79.1.201</electronic-resource-num></record></Cite></EndNote>[13]研究提出審計(jì)人員對(duì)企業(yè)所處行業(yè)了解越深，審計(jì)風(fēng)險(xiǎn)評(píng)估質(zhì)量將越高。（二）國(guó)內(nèi)文獻(xiàn)審計(jì)風(fēng)險(xiǎn)大小由被審計(jì)單位、審計(jì)從業(yè)人員及會(huì)計(jì)師事務(wù)所，以及他們所處的外部環(huán)境綜合作用決定（張明敏，2016ADDINEN.CITE<EndNote><Cite><Author>張明敏</Author><Year>2016</Year><RecNum>70</RecNum><DisplayText><styleface="superscript">[14]</style></DisplayText><record><rec-number>70</rec-number><foreign-keys><keyapp="EN"db-id="99ttd2df39500des22pvev0z2pf2pstepee0"timestamp="1623752580">70</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>張明敏</author></authors></contributors><auth-address>鄭州成功財(cái)經(jīng)學(xué)院;</auth-address><titles><title>對(duì)會(huì)計(jì)師事務(wù)所審計(jì)風(fēng)險(xiǎn)與風(fēng)險(xiǎn)管理的研究%J商</title></titles><pages>132</pages><number>09</number><keywords><keyword>審計(jì)風(fēng)險(xiǎn)</keyword><keyword>風(fēng)險(xiǎn)管理</keyword><keyword>會(huì)計(jì)師事務(wù)所</keyword></keywords><dates><year>2016</year></dates><isbn>1009-9808</isbn><call-num>51-1019/F</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>[14]）。外部環(huán)境方面，信息技術(shù)的發(fā)展（魯清仿等，2019ADDINEN.CITE<EndNote><Cite><Author>魯清仿</Author><Year>2019</Year><RecNum>51</RecNum><DisplayText><styleface="superscript">[15]</style></DisplayText><record><rec-number>51</rec-number><foreign-keys><keyapp="EN"db-id="99ttd2df39500des22pvev0z2pf2pstepee0"timestamp="1623747929">51</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>魯清仿</author><author>王浩然</author></authors></contributors><auth-address>河南大學(xué)內(nèi)控與審計(jì)研究所;</auth-address><titles><title>注冊(cè)會(huì)計(jì)師審計(jì)技術(shù)的演進(jìn)與邏輯%J會(huì)計(jì)之友</title></titles><pages>143-146</pages><number>09</number><keywords><keyword>審計(jì)技術(shù)</keyword><keyword>賬項(xiàng)導(dǎo)向?qū)徲?jì)</keyword><keyword>制度導(dǎo)向?qū)徲?jì)</keyword><keyword>風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)</keyword></keywords><dates><year>2019</year></dates><isbn>1004-5937</isbn><call-num>14-1063/F</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>[15]），外部法律監(jiān)管環(huán)境不完善都會(huì)導(dǎo)致審計(jì)風(fēng)險(xiǎn)的增加（劉芮竹等，2015ADDINEN.CITE<EndNote><Cite><Author>劉芮竹</Author><Year>2015</Year><RecNum>62</RecNum><DisplayText><styleface="superscript">[16]</style></DisplayText><record><rec-number>62</rec-number><foreign-keys><keyapp="EN"db-id="99ttd2df39500des22pvev0z2pf2pstepee0"timestamp="1623747929">62</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>劉芮竹</author><author>劉青</author><author>王玉蔚</author></authors></contributors><auth-address>遼寧師范大學(xué);</auth-address><titles><title>會(huì)計(jì)師事務(wù)所的風(fēng)險(xiǎn)分析及防范對(duì)策——以我國(guó)會(huì)計(jì)師事務(wù)所特殊普通合伙制為例%J中國(guó)集體經(jīng)濟(jì)</title></titles><pages>120-121</pages><number>04</number><keywords><keyword>特殊普通合伙制</keyword><keyword>風(fēng)險(xiǎn)分析</keyword><keyword>執(zhí)業(yè)責(zé)任</keyword><keyword>權(quán)責(zé)配置</keyword></keywords><dates><year>2015</year></dates><isbn>1008-1283</isbn><call-num>11-3946/F</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>[16]）。政府部門的有效監(jiān)管可以加強(qiáng)審計(jì)人員的執(zhí)業(yè)謹(jǐn)慎性從而有效降低審計(jì)風(fēng)險(xiǎn)（吳偉榮等，2017ADDINEN.CITE<EndNote><Cite><Author>吳偉榮</Author><Year>2017</Year><RecNum>54</RecNum><DisplayText><styleface="superscript">[17]</style></DisplayText><record><rec-number>54</rec-number><foreign-keys><keyapp="EN"db-id="99ttd2df39500des22pvev0z2pf2pstepee0"timestamp="1623747929">54</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>吳偉榮</author><author>李晶晶</author><author>包曉嵐</author></authors></contributors><auth-address>華中農(nóng)業(yè)大學(xué)經(jīng)濟(jì)管理學(xué)院;武漢紡織大學(xué)會(huì)計(jì)學(xué)院;</auth-address><titles><title>制度背景、審計(jì)師特征與審計(jì)質(zhì)量研究%J科學(xué)決策</title></titles><pages>68-84</pages><number>07</number><keywords><keyword>政府監(jiān)管</keyword><keyword>媒體監(jiān)督</keyword><keyword>審計(jì)師特征</keyword><keyword>審計(jì)質(zhì)量</keyword></keywords><dates><year>2017</year></dates><isbn>1006-4885</isbn><call-num>11-3472/G3</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>[17]），于鵬等（2019）ADDINEN.CITE<EndNote><Cite><Author>于鵬</Author><Year>2019</Year><RecNum>47</RecNum><DisplayText><styleface="superscript">[18]</style></DisplayText><record><rec-number>47</rec-number><foreign-keys><keyapp="EN"db-id="99ttd2df39500des22pvev0z2pf2pstepee0"timestamp="1623747929">47</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>于鵬</author><author>宋瑤</author><author>樊益中</author></authors></contributors><auth-address>首都經(jīng)濟(jì)貿(mào)易大學(xué)會(huì)計(jì)學(xué)院;</auth-address><titles><title>退市制度與審計(jì)延遲%J審計(jì)研究</title></titles><pages>96-104</pages><number>06</number><keywords><keyword>退市制度</keyword><keyword>審計(jì)延遲</keyword><keyword>審計(jì)風(fēng)險(xiǎn)</keyword><keyword>內(nèi)部控制</keyword></keywords><dates><year>2019</year></dates><isbn>1002-4239</isbn><call-num>11-1024/F</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>[18]通過實(shí)證研究發(fā)現(xiàn)退市制度有利于降低被審計(jì)單位的審計(jì)風(fēng)險(xiǎn)，楊興全等（2020）ADDINEN.CITE<EndNote><Cite><Author>楊興全</Author><Year>2020</Year><RecNum>44</RecNum><DisplayText><styleface="superscript">[19]</style></DisplayText><record><rec-number>44</rec-number><foreign-keys><keyapp="EN"db-id="99ttd2df39500des22pvev0z2pf2pstepee0"timestamp="1623747929">44</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>楊興全</author><author>李文聰</author><author>尹興強(qiáng)</author></authors></contributors><auth-address>石河子大學(xué)經(jīng)濟(jì)與管理學(xué)院/公司治理與管理創(chuàng)新研究中心;石河子大學(xué)經(jīng)濟(jì)與管理學(xué)院;上海財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院;</auth-address><titles><title>年報(bào)審計(jì)工作要求影響了會(huì)計(jì)師事務(wù)所的審計(jì)行為嗎?%J審計(jì)研究</title></titles><pages>34-42</pages><number>06</number><keywords><keyword>審計(jì)風(fēng)險(xiǎn)</keyword><keyword>非標(biāo)意見</keyword><keyword>策略應(yīng)對(duì)</keyword></keywords><dates><year>2020</year></dates><isbn>1002-4239</isbn><call-num>11-1024/F</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>[19]通過研究分析得出會(huì)計(jì)師事務(wù)所對(duì)注冊(cè)會(huì)計(jì)師協(xié)會(huì)要求的“重點(diǎn)關(guān)注”會(huì)采用更加謹(jǐn)慎的審計(jì)策略從而降低審計(jì)風(fēng)險(xiǎn)。另外，葉凡等（2017）ADDINEN.CITE<EndNote><Cite><Author>葉凡</Author><Year>2017</Year><RecNum>57</RecNum><DisplayText><styleface="superscript">[20]</style></DisplayText><record><rec-number>57</rec-number><foreign-keys><keyapp="EN"db-id="99ttd2df39500des22pvev0z2pf2pstepee0"timestamp="1623747929">57</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>葉凡</author><author>方卉</author><author>于東</author><author>劉峰</author></authors></contributors><auth-address>廈門國(guó)家會(huì)計(jì)學(xué)院;中信銀行股份有限公司上海分行(資產(chǎn)托管部);西佐治亞大學(xué);廈門大學(xué)會(huì)計(jì)發(fā)展研究中心;中山大學(xué)現(xiàn)代會(huì)計(jì)與財(cái)務(wù)研究中心;</auth-address><titles><title>審計(jì)師規(guī)模與審計(jì)質(zhì)量:聲譽(yù)視角%J會(huì)計(jì)研究</title></titles><pages>75-81+95</pages><number>03</number><keywords><keyword>聲譽(yù)</keyword><keyword>準(zhǔn)租</keyword><keyword>審計(jì)師變更</keyword><keyword>審計(jì)師規(guī)模</keyword><keyword>審計(jì)質(zhì)量</keyword></keywords><dates><year>2017</year></dates><isbn>1003-2886</isbn><call-num>11-1078/F</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>[20]通過案例分析提出聲譽(yù)決定了會(huì)計(jì)師事務(wù)所市場(chǎng)的份額，聲譽(yù)機(jī)制的有效發(fā)揮可以提高審計(jì)質(zhì)量，降低審計(jì)風(fēng)險(xiǎn)。史元等（2019）ADDINEN.CITE<EndNote><Cite><Author>史元</Author><Year>2019</Year><RecNum>52</RecNum><DisplayText><styleface="superscript">[21]</style></DisplayText><record><rec-number>52</rec-number><foreign-keys><keyapp="EN"db-id="99ttd2df39500des22pvev0z2pf2pstepee0"timestamp="1623747929">52</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>史元</author><author>朱曉琳</author><author>楊皓</author></authors></contributors><auth-address>東北農(nóng)業(yè)大學(xué)經(jīng)濟(jì)管理學(xué)院;</auth-address><titles><title>媒體負(fù)面報(bào)道、審計(jì)師風(fēng)險(xiǎn)感知與審計(jì)質(zhì)量%J金融發(fā)展研究</title></titles><pages>71-78</pages><number>04</number><keywords><keyword>媒體治理</keyword><keyword>審計(jì)師風(fēng)險(xiǎn)感知</keyword><keyword>審計(jì)質(zhì)量</keyword><keyword>媒體報(bào)道</keyword></keywords><dates><year>2019</year></dates><isbn>1674-2265</isbn><call-num>37-1462/F</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>[21]也通過實(shí)證研究表示社會(huì)媒體的負(fù)面報(bào)告有助于資本市場(chǎng)監(jiān)督與公司的治理，進(jìn)而提高審計(jì)質(zhì)量。被審計(jì)單位方面，葉友等（2005）ADDINEN.CITE<EndNote><Cite><Author>葉友</Author><Year>2005</Year><RecNum>67</RecNum><DisplayText><styleface="superscript">[22]</style></DisplayText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