《审计风险控制探究的国内外文献综述》3500字

审计风险控制研究的国内外文献综述（一）国外文献美国注册会计师协会认为审计风险是注册会计师对存在重大错报的财务报表发表了不恰当的审计意见带来损失的可能性。并提出审计风险模型：审计风险=固有风险×控制风险×检查风险的。2004年国际审计准则进一步将审计风险模型修改为：审计风险=重大错报风险×检查风险。从外部环境看，审计服务机构经营地法律制度越完善，面临的审计失败风险越高（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]，同时，在行业激烈的竞争环境下，会计师事务所可以通过减少审计程序，挤压审计时间等方法缩减审计成本，导致业务质量下降，审计风险增加（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]研究发现监管及外在压力，可以使会计师事务所更加关注审计风险的形成与应对。从企业角度看，企业自身的经营风险会直接对审计风险产生影响（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]认为企业过度的盈余管理行为、公司治理结构不完善及舞弊行为，都将导致审计风险。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]研究表明企业从事不负责任的社会活动，更有可能增加审计师的风险。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]调查发现陷入财务困境的企业，管理层的能力越强，审计风险更高。从审计人员角度看，审计从业人员的专业技能、职业经验、职业道德与审计质量呈正相关关系。当审计人员缺乏应有的职业怀疑态度时，更容易向企业管理层做出让步，从而加大了审计风险（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]）。积累执业经验有利于提高审计人员的专业胜任能力，专业胜任能力是业务质量保证基础（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]），审计人员可以通过提高自身综合素质，在实际工作中积累更多的审计经验来降低审计风险（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]）。在具体审计执行方面，会计师事务所需加强信息化建设以提高审计效率，获得竞争优势（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，充分的风险评估，可以一定程度上降低审计风险。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]研究提出审计人员对企业所处行业了解越深，审计风险评估质量将越高。（二）国内文献审计风险大小由被审计单位、审计从业人员及会计师事务所，以及他们所处的外部环境综合作用决定（张明敏，2016ADDINEN.CITE<EndNote><Cite><Author>张明敏</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>张明敏</author></authors></contributors><auth-address>郑州成功财经学院;</auth-address><titles><title>对会计师事务所审计风险与风险管理的研究%J商</title></titles><pages>132</pages><number>09</number><keywords><keyword>审计风险</keyword><keyword>风险管理</keyword><keyword>会计师事务所</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]）。外部环境方面，信息技术的发展（鲁清仿等，2019ADDINEN.CITE<EndNote><Cite><Author>鲁清仿</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>鲁清仿</author><author>王浩然</author></authors></contributors><auth-address>河南大学内控与审计研究所;</auth-address><titles><title>注册会计师审计技术的演进与逻辑%J会计之友</title></titles><pages>143-146</pages><number>09</number><keywords><keyword>审计技术</keyword><keyword>账项导向审计</keyword><keyword>制度导向审计</keyword><keyword>风险导向审计</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]），外部法律监管环境不完善都会导致审计风险的增加（刘芮竹等，2015ADDINEN.CITE<EndNote><Cite><Author>刘芮竹</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>刘芮竹</author><author>刘青</author><author>王玉蔚</author></authors></contributors><auth-address>辽宁师范大学;</auth-address><titles><title>会计师事务所的风险分析及防范对策——以我国会计师事务所特殊普通合伙制为例%J中国集体经济</title></titles><pages>120-121</pages><number>04</number><keywords><keyword>特殊普通合伙制</keyword><keyword>风险分析</keyword><keyword>执业责任</keyword><keyword>权责配置</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]）。政府部门的有效监管可以加强审计人员的执业谨慎性从而有效降低审计风险（吴伟荣等，2017ADDINEN.CITE<EndNote><Cite><Author>吴伟荣</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>吴伟荣</author><author>李晶晶</author><author>包晓岚</author></authors></contributors><auth-address>华中农业大学经济管理学院;武汉纺织大学会计学院;</auth-address><titles><title>制度背景、审计师特征与审计质量研究%J科学决策</title></titles><pages>68-84</pages><number>07</number><keywords><keyword>政府监管</keyword><keyword>媒体监督</keyword><keyword>审计师特征</keyword><keyword>审计质量</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]），于鹏等（2019）ADDINEN.CITE<EndNote><Cite><Author>于鹏</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>于鹏</author><author>宋瑶</author><author>樊益中</author></authors></contributors><auth-address>首都经济贸易大学会计学院;</auth-address><titles><title>退市制度与审计延迟%J审计研究</title></titles><pages>96-104</pages><number>06</number><keywords><keyword>退市制度</keyword><keyword>审计延迟</keyword><keyword>审计风险</keyword><keyword>内部控制</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]通过实证研究发现退市制度有利于降低被审计单位的审计风险，杨兴全等（2020）ADDINEN.CITE<EndNote><Cite><Author>杨兴全</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>杨兴全</author><author>李文聪</author><author>尹兴强</author></authors></contributors><auth-address>石河子大学经济与管理学院/公司治理与管理创新研究中心;石河子大学经济与管理学院;上海财经大学会计学院;</auth-address><titles><title>年报审计工作要求影响了会计师事务所的审计行为吗?%J审计研究</title></titles><pages>34-42</pages><number>06</number><keywords><keyword>审计风险</keyword><keyword>非标意见</keyword><keyword>策略应对</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]通过研究分析得出会计师事务所对注册会计师协会要求的“重点关注”会采用更加谨慎的审计策略从而降低审计风险。另外，叶凡等（2017）ADDINEN.CITE<EndNote><Cite><Author>叶凡</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>叶凡</author><author>方卉</author><author>于东</author><author>刘峰</author></authors></contributors><auth-address>厦门国家会计学院;中信银行股份有限公司上海分行(资产托管部);西佐治亚大学;厦门大学会计发展研究中心;中山大学现代会计与财务研究中心;</auth-address><titles><title>审计师规模与审计质量:声誉视角%J会计研究</title></titles><pages>75-81+95</pages><number>03</number><keywords><keyword>声誉</keyword><keyword>准租</keyword><keyword>审计师变更</keyword><keyword>审计师规模</keyword><keyword>审计质量</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]通过案例分析提出声誉决定了会计师事务所市场的份额，声誉机制的有效发挥可以提高审计质量，降低审计风险。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>朱晓琳</author><author>杨皓</author></authors></contributors><auth-address>东北农业大学经济管理学院;</auth-address><titles><title>媒体负面报道、审计师风险感知与审计质量%J金融发展研究</title></titles><pages>71-78</pages><number>04</number><keywords><keyword>媒体治理</keyword><keyword>审计师风险感知</keyword><keyword>审计质量</keyword><keyword>媒体报道</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]也通过实证研究表示社会媒体的负面报告有助于资本市场监督与公司的治理，进而提高审计质量。被审计单位方面，叶友等（2005）ADDINEN.CITE<EndNote><Cite><Author>叶友</Author><Year>2005</Year><RecNum>67</RecNum><DisplayText><styleface="superscript">[22]</style></DisplayText><record><rec-number>67</rec-number><foreign-keys><keyapp="EN"db-id="99ttd2df39500des22pvev0z2pf2pstepee0"timestamp="1623747929">67</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>叶友</author><author>赵宏</author><author>聂尚君</author><author>张百祥</author></authors></contributors><auth-address>中国人民大学商学院,中国人民大学商学院,中国人民大学商学院,中国人民大学商学院</auth-address><titles><title>事务所市场营销理念与客户关系管理探讨%J中国注册会计师</title></titles><pages>48-50</pages><number>03</number><keywords><keyword>注册会计师</keyword><keyword>独立性</keyword><keyword>客户关系管理</keyword><keyword>市场营销理念</keyword></keywords><dates><year>2005</year></dates><isbn>1009-6345</isbn><call-num>11-4552/F</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>[22]提出客户质量是审计风险重要来源，王玉蓉等（2009）ADDINEN.CITE<EndNote><Cite><Author>王玉蓉</Author><Year>2009</Year><RecNum>64</RecNum><DisplayText><styleface="superscript">[23]</style></DisplayText><record><rec-number>64</rec-number><foreign-keys><keyapp="EN"db-id="99ttd2df39500des22pvev0z2pf2pstepee0"timestamp="1623747929">64</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>王玉蓉</author><author>庄立</author></authors></contributors><auth-address>华南农业大学经济管理学院;</auth-address><titles><title>独立审计质量与风险影响因素的实证研究——基于中国证券市场的经验检验%J财会通讯</title></titles><pages>105-108+115+161</pages><number>12</number><keywords><keyword>审计质量</keyword><keyword>风险因素</keyword><keyword>实证检验</keyword></keywords><dates><year>2009</year></dates><isbn>1002-8072</isbn><call-num>42-1103/F</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>[23]通过研究提出客户风险是决定审计质量的关键要素。审计风险受客户的舞弊动机的影响（刘芮竹等，2015ADDINEN.CITE<EndNote><Cite><Author>刘芮竹</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>刘芮竹</author><author>刘青</author><author>王玉蔚</author></authors></contributors><auth-address>辽宁师范大学;</auth-address><titles><title>会计师事务所的风险分析及防范对策——以我国会计师事务所特殊普通合伙制为例%J中国集体经济</title></titles><pages>120-121</pages><number>04</number><keywords><keyword>特殊普通合伙制</keyword><keyword>风险分析</keyword><keyword>执业责任</keyword><keyword>权责配置</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]），以及被审公司治理、会计政策、业绩评价的影响（王丽等，2015ADDINEN.CITE<EndNote><Cite><Author>王丽</Author><Year>2015</Year><RecNum>61</RecNum><DisplayText><styleface="superscript">[24]</style></DisplayText><record><rec-number>61</rec-number><foreign-keys><keyapp="EN"db-id="99ttd2df39500des22pvev0z2pf2pstepee0"timestamp="1623747929">61</key></foreign-keys><ref-typename="JournalArticle">17</ref-type><contributors><authors><author>王丽</author><author>冯玉婷</author><author>刘红芬</author></authors></contributors><auth-address>江苏科技大学经济管理学院;江苏苏亚金城会计师事务所;</auth-address><titles><title>财务报表重大错报风险的形成与路径效应探讨%J中国注册会计师</title></titles><pages>43-50</pages><number>09</number><keywords><keyword>财务报表重大错报风险</keyword><keyword>路径效应</keyword><keyword>结构方程模型</keyword></keywords><dates><year>2015</year></dates><isbn>1009-6345</isbn><call-num>11-4552/F</call-num><urls></urls><remote-database-provider>Cnki</remote-database-provider></record></Cite></EndNote>[24]）。另外，客户数量也会对审计风险造成影响，王杏芬等（2009）ADDINEN.CITE<EndNote><Cite><Author>王杏芬</Author><Year>2009</Year><Rec