金融上市公司关键审计事项持续信息增量研究

Research on Continuous Information Increment of Key Audit Matters of Financial Listed Companies

摘要: 自2016年我国财政部颁布新的审计准则以来，我国投资者对于关键审计事项的关注度越来越高，虽然对于关键审计事项研究的文章也层出不穷，但是这些文章的主要方向还是集中在关键审计事项的影响因素以及其经济后果，而对其持续信息的增量问题研究比较少，本文是基于93家国内金融业上市公司2017~2019连续三年披露的关键审计事项为样本量来对关键审计事项的持续信息增量进行对比研究。研究发现我国金融上市公司披露的关键审计事项数量有着递减的趋势，且随着时间的流逝披露的关键审计事项逐渐不再拥有持续信息增量，关键审计事项披露开始格式化。但是同时研究发现披露不同的关键审计事项类型、改变事项描述和审计应对程序以及定期更换不同的会计师事务所将有助于保持金融业上市公司在关键审计事项方面具有相当的持续信息增量。通过与英国金融上市公司的对比分析，发现英国金融上市公司披露关键审计事项时，每年的持续信息增量比我国金融上市公司要多，而且项数和频数都比我国高。通过这次研究，结合我国披露现状，对我国的金融上市公司在关键审计事项披露上提出合理的建议。

Abstract: Since the Ministry of Finance issued the new audit standards in 2016, Chinese investors have paid more and more attention to key audit matters. Although there are many articles on key audit mat-ters, the main direction of these articles is still focused on the influencing factors and economic consequences of key audit matters, and there is little research on the increment of continuous in-formation. This paper makes a comparative study on the continuous information increment of key audit matters based on the sample size of key audit matters disclosed by 93 domestic financial listed companies for three consecutive years from 2017 to 2019. The study found that the number of key audit matters disclosed by China’s financial listed companies has a decreasing trend, and with the passage of time, the key audit matters disclosed no longer have continuous information in-crement, and the disclosure of key audit matters began to format. But at the same time, the study found that disclosure of different types of key audit matters, change of event description and audit response procedures, and regular replacement of different accounting firms will help to maintain considerable continuous information increment in key audit matters of Listed Companies in the fi-nancial industry. Through the comparative analysis with British financial listed companies, it is found that when British financial listed companies disclose key audit matters, the annual continu-ous information increment is more than that of Chinese financial listed companies, and the number and frequency are higher than that of China. Through this study, combined with the current situa-tion of disclosure in China, this paper puts forward reasonable suggestions on the disclosure of key audit matters of financial listed companies in China.