The Impact Of Auditing Legal Supervision On The Perception Of Legal Responsibility And The Opinion Of Audit:an Experimental Study

Legal supervision has always been the hot spot of the auditing theory research.Today's audit legal regulatory environment in China,is in the deregulation to strengthen regulation stage,although in recent years,the financial fraud cases of audit failure is phase to reduce,but the financial fraud still have the market need,the sluggish economic environment,the audit market competition,but also contributed to this need.As auditor professional competence enhancement,experienced,joint "conspiracy" fraud of listed companies is more is not easy to find,counterfeiting methods emerge in endlessly,no longer against crime,at the same time,the listed company through various efforts to negotiate with accountants,rather than a conspiracy,make originally the opinions of the serious type in nature became more moderate or mild type,or was relatively clear and understandable prose in the expression become more outspoken about wording,to understand,to play the "chip" of the law.Compared with Europe and the United States and other developed countries,the governance of our country's audit market order,regulate professional accountants behavior,legal regulation is still the first place.So the supervision role of the audit law to strengthen the standard CPA behavior has important significance.By experimental research methods,this paper explored the effect of audit opinion type issued by CPA under different legal regulatory environment.Based on the 90 certified public accountants CPA as investigation object,in different audit legal supervision strength for variables,investigates the legal liability of CPA under different legal regulatory environment perception and issue the audit opinion type,the relationship between provide the basis for regulators to establish and improve the audit law regulation.And in-depth study of the effect of the different age and gender on whether there is difference,extends the scope of the study of CPA audit opinions issued by type behavior.The study found that strong legal regulatory environment significantly increased the CPAs' liability of legal perception and more strict conservative in the judgment,which would issue a more strict audit opinion based on considerations of risk,especially when the CPA was female;Legal responsibility awareness affected by the legal regulatory environment intermediates the influence between different intensity of legal regulatory environment and the behavior of auditing opinions type issued by CPA.