会计学院知识库

21世纪环境污染成为备受世界瞩目的全球性问题。随着经济高速发展，环境污染问题日益严峻，政府和社会大众对企业披露的环境信息越来越重视。企业披露环境信息不仅可以维护自身形象和声誉，同时也有利于企业发展转型。但我们国家在环境信息披露方面起步较晚，信息披露制度、披露标准、披露形式和披露内容没有统一的规定，且缺少鉴证，使企业披露的信息完整性、及时性、可靠性受到信息使用者的质疑。外部审计作为企业外部监督的重要组成，对企业披露的会计信息负责。审计准则1631号规定审计师在审计过程中要重视环境事项，合理评估环境信息带来的审计风险。当企业披露环境信息时，审计师在审计过程中可能要付出更多时间或承担由于信息中存在的潜在风险带来的风险溢价，因此，企业环境信息披露关乎注册会计师对被审计单位的审计定价。

本文以沪深A股上市公司为样本，基于2015-2020年度披露的定性和定量环境信息的相关数据，研究了环境信息披露对审计定价的影响及制度环境的调节效应。实证结果显示，环境信息披露能够促进审计定价的提高，当企业披露的环境信息越多时，审计师对被审计单位的审计定价越高。且制度环境在这种关系中具有调节效应，能使审计师提高对披露环境信息企业的审计定价。本文进一步从企业方面和审计方面对影响二者关系的影响因素进行探究发现，非重污染行业和内部控制水平高的企业在披露环境信息时将会面临更高的审计定价，同时选择国内十大事务所和具有行业专长的审计师出具审计报告的企业也将面临更高的审计定价。

通过企业披露的环境信息对审计决策影响的研究，为完善环境信息强制性披露制度、披露形式及披露内容，提高环境信息的真实性、及时性和可靠性提供了建议，也为外部监督机制提供了参考。随着不断完善环境信息制度和第三方鉴证机制，后期研究可以从环境信息披露对审计意见、审计质量等审计经济后果展开，进一步拓宽研究内容。

In the 21st century, environmental pollution has become a global problem attracting worldwide attention. With the rapid development of economy, the problem of environmental pollution is becoming more and more serious, and the government and the public pay more and more attention to the environmental information disclosed by enterprises. The disclosure of environmental information by enterprises can not only maintain their own image and reputation, but also be beneficial to the development and transformation of enterprises. However, our country started late in environmental information disclosure, and there is no uniform regulation on information disclosure system, disclosure standard, disclosure form and disclosure content, and there is a lack of authentication, which makes the integrity, timeliness and reliability of information disclosed by enterprises questioned by information users. As an important part of enterprise external supervision, external audit is responsible for accounting information disclosed by enterprises. Auditing Standards No.1631 stipulates that auditors should pay attention to environmental matters in the audit process and reasonably evaluate the audit risks brought by environmental information (Wang Xindong, 2006). When enterprises disclose environmental information, auditors may have to spend more time or bear the risk premium caused by the potential risks in environmental information. Therefore, the disclosure of enterpriseenvironmental information is related to the audit pricing of the audited units by certified public accountants.

Based on the data of qualitative and quantitative environmental information disclosed in 2015-2020, this paper studies the relevant factors that affect the audit pricing of environmental information disclosure, and further discusses the regulatory role of institutional environment in it. The empirical results show that environmental information disclosure can promote the improvement of audit pricing, and the more environmental information disclosed by enterprises, the higher the audit pricing of audited units. And when the institutional environment has a moderating effect in the relationship between the two, a good institutional environment will enable auditors to improve the audit pricing of enterprises that disclose environmental information. This paper further explores the influencing factors of the relationship between them from the enterprise level and the audit level, and finds that enterprises with non-heavy pollution industries and high internal control level will face higher audit pricing when disclosing environmental information, and enterprises that choose the top ten domestic firms and auditors with industry expertise to issue audit reports will also face higher audit pricing.

Through the research on whether the environmental information disclosed by enterprises will affect the audit decision, this paper provides suggestions for improving the compulsory disclosure system, disclosure form and disclosure content of environmental information, improving the authenticity, timeliness and reliability of environmental information, and also provides reference for external supervision mechanism. With the continuous improvement of environmental information system and third-party authentication mechanism, the later research can be carried out from the audit economic consequences of environmental information disclosure on audit opinions and audit quality, and further broaden the research content.