控股股东股权质押对审计师决策的影响研究.pdf

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营风险和财务报表错报风险增加。由此审计师对具备这些特征的被审计单位所评估
的重大错报风险水平便会提高。审计师将会付出更多时间和精力、投入更多人力与物力
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万方数据等资源来搜集充分适当的审计证据，同时增加审计收费以补偿所承担的成本和风险，并
出具非标准审计意见以避免审计失败引起的诉讼和赔偿风险。
基于以上结论，本文建议:(1)审计师要加强对股权质押行为的重视。对股权质押比
例、质押资金投向以及是否连续质押提高警惕，进而提高审计质量，出具恰当的审计意
见。(2)相关监管部门应不断完善信息披露制度，使得上市公司的披露更加充分，减轻
股权质押行为引起的风险。
关键词：审计师决策；股权质押比例；资金投向；连续质押
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万方数据Abstract
Equity pledge refers to a financing method in which shareholders pledge their equity to
financial institutions to obtain loans. Since this financing method only uses the property rights
of the equity as a guarantee, it does not change the shareholders' right, and has many
advantages such as low cost, convenience, and speed. Therefore, the equity pledge business is
very popular among listed the same time,the potential risks brought by equity
pledges in the capital market have become increasingly controlling
shareholders use equity pledges to "empty" listed companies and encroach on company
resources. In addition,once the value of the collateral drops to the liquidation line,the
controlling shareholder may lose order to avoid losing control of the company,
controlling shareholders are likely to manipulate risk of equity pledge will
increase as the proportion of equity pledge , different pledged funds will
send different signals to the market,so will the investment of funds affect the auditor's
decision? Some listed companies even use equity pledges for financing for consecutive years.
Will auditors pay attention to this phenomenon? At present, most scholars have studied the
influence of controlling shareholder's equity pledge on au