%0 Journal Article
%T 供应链共享审计对审计质量的影响
Research on the Impact of Supply Chain Shared Audit on Audit Quality
%A 朱仔怡
%J Modern Management
%P 78-90
%@ 2160-732X
%D 2025
%I Hans Publishing
%R 10.12677/mm.2025.153069
%X 基于供应链关系，被审计单位与其客户之间的业务往来关系能作为特定信息，同时了解上游供应商和下游客户的前沿信息和交易细节，这些信息有助于发现上游供应商的错报和舞弊行为，为准确评估重大错报风险提供有效的审计证据。本文以2010~2022年A股上市公司为研究样本，研究供应链上下游企业之间的审计意见是否有关联效应，并进一步探讨共同审计师能否提高审计质量。本文研究发现，基于供应链关系下的共享审计师能够显著提高供应链上下游的信息传递效应，共同审计师针对下游的审计意见能够更好预测上游供应商的舞弊行为。
Based on the supply chain relationship, the business dealings between the auditee and its customers can serve as specific information. Additionally, gaining insights into the cutting-edge information and transaction details of upstream suppliers and downstream customers can help identify misstatements and fraudulent activities among upstream suppliers, thereby providing effective audit evidence for accurately assessing the risk of material misstatement. This article takes A-share listed companies from 2010 to 2022 as research samples to investigate whether there is a correlation effect between audit opinions of upstream and downstream enterprises in the supply chain, and further explore whether joint auditors can improve audit quality. This study found that shared auditors based on supply chain relationships can significantly improve the information transmission effect between upstream and downstream of the supply chain, and joint auditors’ audit opinions on downstream can better predict upstream suppliers’ fraudulent behavior.
%K 供应链共享审计，
%K 审计意见，
%K 信息传递
Supply Chain Shared Audit
%K Audit Opinion
%K Information Transfer
%U http://www.hanspub.org/journal/PaperInformation.aspx?PaperID=109276