Chief Financial Officer Influence on Audit Planning
Chief Financial Officer Influence on Audit Planning
复制标题
首席财务官对审计计划的影响
DOI：
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发表时间：
2011
期刊：
影响因子：
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通讯作者：
N. Hellman
中科院分区：
文献类型：
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作者：
N. Hellman
先前的研究表明，客户管理层和审计合伙人之间关系的特征将影响审计，目前的审计方法更广泛地依赖于审计师与客户的互动。本文通过调查首席财务官（cfo）如何在与审计师的规划会议上寻求影响审计规划，对文献做出了贡献。数据包括对52家瑞典上市公司首席财务官的半结构化访谈。结果表明，首席财务官试图影响审计规划，特别是在内部控制和受审计实体的选择和范围方面。此外，在审计规划阶段，财务主任往往倾向于承担那些负责治理的角色，而不是管理角色，这可能对《国际会计准则300》（规划财务报表审计）产生影响。
Prior research suggests that the character of the relationship between client management and audit partners will influence the audit and that current audit methodologies rely more extensively on auditor–client interaction. The current paper contributes to the literature by investigating how chief financial officers (CFOs) seek to influence audit planning in connection with planning meetings with auditors. The data consist of semi-structured interviews with the CFOs of 52 Swedish listed companies. The results suggest that CFOs seek to influence audit planning, particularly with regard to internal controls and the selection and scope of entities subject to audit. Furthermore, the CFOs often tended to assume the role of those charged with governance rather than the role of management during the audit planning phase, which may have implications for ISA 300 (Planning an audit of financial statements).