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The Association between Information Technology Investments and Audit Risk

机译：信息技术投资与审计风险之间的关联

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摘要

Advances in information technology (IT) have changed the way that companies conduct business, prepare their financial statements, and have their financial statements audited. On one hand, IT decreases audit risk by improving operation and internal control effectiveness, which may decrease inherent and internal control risk. On the other hand, the complexity of IT introduces unconventional risks for companies and their auditors, especially by creating challenges for auditors when auditing the effectiveness of internal controls and detecting accounting irregularities. Thus, the relationship between clients' IT investments and audit risk deserves research attention. Using IT data of U.S. firms from 2000 to 2009, we find that IT investments are positively related to audit fees (and abnormal audit fees), the probability of auditors' issuance of a going-concern opinion, and the likelihood of auditors' Type Ⅱ errors. Furthermore, we find that auditor tenure moderates the relationship between IT investments and audit fees due to the learning effect.
机译：信息技术（IT）的进步已经改变了公司开展业务，准备财务报表以及对财务报表进行审计的方式。一方面，IT通过提高操作和内部控制的有效性来降低审计风险，这可以降低固有和内部控制的风险。另一方面，IT的复杂性给公司及其审计师带来非常规的风险，特别是在审计内部控制的有效性和发现会计违规行为时给审计师带来挑战。因此，客户的IT投资与审计风险之间的关系值得研究重视。使用2000年至2009年美国公司的IT数据，我们发现IT投资与审计费用（和异常审计费用），审计师发表持续关注的意见的可能性以及审计师Ⅱ类的可能性呈正相关。错误。此外，由于学习效果，我们发现审计师任期减轻了IT投资与审计费用之间的关系。

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