零售业关键审计事项持续信息增量研究

Research on Continuous Information Increment of Key Audit Matters in Retail Industry

摘要: 本文基于我国99家零售业上市公司2017~2019年在审计报告中披露的关键审计事项，从披露数量、类别、内容和形式四个维度，通过前后三年的纵向对比和与英国的横向对比，全面分析了我国零售业关键审计事项的持续信息增量情况。结果发现：我国零售业披露的关键审计事项在数量上逐年降低、类别比较集中、内容相似度高、形式有待改进，总体上持续信息增量较少；与英国相比较，英国审计报告中披露的重大错报风险更具有持续信息增量。

Abstract: Based on the key audit matters disclosed in the audit reports of 99 Retail Listed Companies in China from 2017 to 2019, this paper comprehensively analyzes the continuous information increment of key audit matters in China’s retail industry from the four dimensions of quantity, category, content and form of disclosure, through the vertical comparison of the previous three years and the horizontal comparison with the UK. The results show that: the number of key audit matters disclosed by China’s retail industry is decreasing year by year, the categories are relatively concentrated, the content similarity is high, the form needs to be improved, and the continuous information increment is less on the whole; compared with the UK, the risk of material misstatement disclosed in the UK audit report has more continuous information increment.