数字化转型背景下企业审计延迟影响机制

Influence Mechanism of Enterprise Audit Delay under the Background of Digital Transformation

摘要: 数字化转型是促进企业发展的重要动力，在改变企业的管理模式、财务管理以及信息化过程中也给传统的审计带来了新的问题。而审计延迟是反映审计效率和效果的一个重要方面，在数字化转型下审计延迟产生原因及其作用机理更为复杂。目前关于数字化转型对审计收费、审计风险或者审计意见的影响已经有很多文献进行研究，但是对于审计延迟与数字化转型关系的研究尚不足。因此，本文从一个新的角度出发，提出“企业–审计师–环境”的三元视角来研究数字化转型背景下的审计延迟。研究表明，在企业方面，数字化转型导致业务复杂性提高、内部控制重新设计、数据管理问题以及会计处理变化增加审计工作量与难度；在审计师方面，数字技能不足、审计软件落后以及对风险认识加深加剧延迟；而在技术和制度环境中，则是技术契合度差异、缺乏适当规章制度以及遵守数据安全性要求形成外部加强因素。这说明了数字化转型与审计效率之间联系原因，同时也为合理配置资源进行审计以及建立良好的数字审计准则提出建议。

Abstract: Digital transformation is a crucial driver for corporate development, bringing new challenges to traditional auditing as it reshapes corporate management models, financial management practices, and informatization processes. Audit delay, as a significant indicator of audit efficiency and effectiveness, has become more complex in its causes and underlying mechanisms under the context of digital transformation. While numerous studies have explored the impact of digital transformation on audit fees, audit risks, or audit opinions, research on the relationship between digital transformation and audit delay remains insufficient. Therefore, this paper adopts a novel perspective, proposing a tripartite framework of “firm - auditor - environment” to examine audit delay in the context of digital transformation. The findings indicate that, from the firm’s perspective, digital transformation increases the complexity of business operations, necessitates the redesign of internal controls, introduces data management issues, and alters accounting processes, all of which amplify audit workload and difficulty. From the auditor’s perspective, insufficient digital skills, outdated audit software, and heightened awareness of risks exacerbate audit delays. In the technological and institutional environment, discrepancies in technology alignment, the absence of appropriate regulations, and compliance with data security requirements act as external reinforcing factors. This study sheds light on the linkage between digital transformation and audit efficiency while offering recommendations for optimizing resource allocation in auditing and establishing robust digital auditing standards.