Research On The Controlling Of Auditor Risk On Cross-border Listed Based On Time-Period And Time-Point Regulatory

Audit information is a public product provided by the enterprise to the market.Its information content and quality are influenced by market efficiency.Due to the different external environment,accounting information is different.Therefore,if there are differences in the environment,the accounting information will be restricted in the difference of the environment.And the environment are not familiar with the appearance,the quality of accounting information disclosure and risk level,which will lead to the low audit information quality.In recent years,many Chinese companies enter overseas market because they cannot meet the standards of domestic market.They are known as the Chinese concept stock(this article only covers Chinese concept stock companies listed in the United States).Since 2010,more and more Chinese companies entered US market.After the high tide,they experienced a large-scale decline in 2011.The suspected mass accounting scandals in Chinese stock market caused great shock and heavy losses for Chinese enterprises,and caused widespread concern about cross-border listing of accounting information disclosure.On the other hand,with the gradual deepening of China's financial system reform,domestic market came into commerce in 2015.In this paper,we focus on the interrelationship between audit information quality and capital market regulation and institutional environment.By statistical analysis,the relevant data of the listed companies in China's stock market are sorted out.Secondly,this paper tries to analyze specific topics with single case in statistical samples,and explore the impact of regulatory environment on audit risk through changing the regulatory environment of returning.Then this paper analyzes two aspects of Sino-US regulatory differences,and the disclosure of accounting information from the audit.Audit supervision behavior of the regulatory environment influencing audit risk is as follows:(1)the regulatory environment is the source of audit risk for the quality of accounting information disclosure;(2)audit behavior will affect audit risk for different regulatory requirements.At the end of the paper,the regulatory model and suggestions of accounting firms for project quality control are proposed.