党的二十大报告提出，要加快建设数字中国，加快发展数字经济。数据是数字经济时代的基础性资源，也是企业构建核心竞争力必不可少的要素。2023年2月，党的二十届二中全会审议通过的《党和国家机构改革方案》提出组建国家数据局，这为数据要素市场建设和数据资产价格链的形成提供了制度保障。现如今，数据资产在企业经营发展、转型升级等方面逐渐发挥重要作用，数据资产的价值不断提高。作为助推经济发展的核心要素，数据资产的管理和披露已成为资本市场上各参与者的热门话题，必然会引起资本市场的监督者-审计师的关注。已有文献围绕数据资产价值以及审计师行为的影响因素等方面展开了深入研究，但对数据资产信息披露影响审计师风险感知的探讨涉猎较少。企业披露数据资产一方面降低了信息收集成本，但同时造成的信息冗余也降低了信息质量，因此企业披露数据资产对审计师风险感知的影响尚不明确。

       基于此，本文采用文献研究与实证研究相结合的方法，结合委托代理理论、审计保险理论、信号传递理论和风险导向审计理论，以2007-2022年中国A股上市公司为研究样本，检验了企业数据资产信息披露对审计师风险感知的影响。首先，考察数据资产信息披露对审计师风险感知的影响；并从审计层面探讨了数据资产信息披露对于审计师风险感知的异质性作用；其次，从经营风险和信息透明度两个渠道分别检验了数据资产信息披露影响审计师风险感知的作用机制；然后，从公司特征和外部环境两个方面分别考察了不同情境下数据资产信息披露对审计师风险感知的影响有何差异；最后，探究了数据资产信息披露与审计师风险感知对审计延迟、审计质量以及股票特质风险的影响。

       研究结论如下：（1）数据资产信息披露提高了审计师风险感知，且当审计师不具备行业专长以及公司发生事务所变更时，数据资产信息披露提升审计师风险感知的作用更为显著；（2）机制分析表明，数据资产信息披露通过提高企业的经营风险、降低企业的信息透明度从而提高了审计师风险感知；（3）当企业高管具有数字化背景、企业数字化转型程度较高以及企业非高科技企业时，数据资产信息披露对审计师风险感知的提升作用更加明显；（4）当企业所处地区数字化外部环境较好、市场化程度较低以及媒体关注度较低时，数据资产信息披露能够显著提升审计师风险感知；（5）经济后果检验发现，数据资产信息披露提高了审计师风险感知，进而导致了审计延迟、审计质量降低以及加剧股票特质风险。本文的研究结论在为政策制定部门完善信息披露制度、加强资本市场监管提供重要参考的同时，对于促进资本市场的稳健发展和良性运行也具有重要意义。

    The report of the 20th Party Congress proposed to accelerate the construction of digital China and the development of digital economy. Data is a fundamental resource in the era of digital economy, and an essential element for enterprises to build their core competitiveness. In February 2023, the Party and State Institutional Reform Programme considered and adopted at the Second Plenary Session of the Twentieth CPC Central Committee put forward the formation of a National Data Bureau, which provides institutional guarantee for the construction of the data factor market and the formation of the price chain of data assets. Nowadays, data assets are gradually playing an important role in enterprise operation and development, transformation and upgrading, and the value of data assets is constantly increasing. As a core element fuelling economic development, the management and disclosure of data assets has become a hot topic for various participants in the capital market, and will inevitably attract the attention of auditors, the supervisors of the capital market. The literature has conducted in-depth studies around the value of data assets and the influencing factors of auditors' behaviour, but there are fewer explorations on the impact of data asset disclosure on auditors' risk perception. The impact of corporate disclosure of data assets on auditors' risk perception is unclear, as corporate disclosure of data assets reduces the cost of information collection on the one hand, but the resulting redundancy of information also reduces the quality of information on the other.

    Based on this, this thesis adopts a combined approach of literature research and empirical research, integrating principal-agent theory, audit insurance theory, signaling theory, and risk-oriented auditing theory. Taking Chinese A-share listed companies from 2007 to 2022 as the research sample, it examines the impact of corporate data asset information disclosure on auditor risk perception. Firstly, it investigates the influence of data asset information disclosure on auditor risk perception; and explores the heterogeneous effects of data asset information disclosure on auditor risk perception from an auditing perspective. Secondly, it empirically tests the mechanisms through which data asset information disclosure affects auditor risk perception separately from the channels of operational risk and information transparency. Then, it examines the differential impact of data asset information disclosure on auditor risk perception under different circumstances from the aspects of company characteristics and external environment. Finally, it explores the effects of data asset information disclosure and auditor risk perception on audit delay, audit quality, and stock-specific risk.

     The research conclusions are as follows: (1) Data asset information disclosure enhances auditor risk perception, and its impact is more pronounced when auditors lack industry expertise or when there are changes in the accounting firm. (2) Mechanism analysis indicates that data asset information disclosure increases auditor risk perception by raising a company's operational risk and reducing its information transparency. (3) The enhancing effect of data asset information disclosure on auditor risk perception is more apparent when top management has a digital background, the degree of digital transformation within the company is high, and the company does not belong to the high-tech industry. (4) Data asset information disclosure can significantly enhance auditor risk perception when the company operates in regions with better digital external environments, lower levels of marketization, and lower media attention. (5) Economic consequences testing reveals that data asset information disclosure heightens auditor risk perception, leading to audit delay, reduced audit quality, and increased stock-specific risk. The research findings not only provide essential references for policy-making departments to improve information disclosure systems and strengthen capital market supervision but also hold significant importance for promoting the stable development and sound operation of the capital market.

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