审计质量视角下会计师事务所关键审计事项的问题研究

A Study on Key Audit Matters in Accounting Firms from the Perspective of Audit Quality

摘要: 在审计报告制度持续演进的背景下，关键审计事项(Key Audit Matters, KAM)因其承载的信息价值而成为学术界与实务界共同关注的焦点。此项制度设计的初衷在于突破传统审计报告高度同质化的局限，增强审计信息的可读性与决策有用性。然而，现有国内外经验证据显示，不同会计师事务所在KAM披露质量上呈现明显分化：部分执业机构在事项遴选环节缺乏审慎判断，描述内容呈现明显的程式化特征，审计应对措施的阐述亦流于表面，致使KAM的信息传递效能与风险警示功能未能充分释放，甚至在特定情境下异化为满足合规要求的象征性工具。鉴于此，本文以KAM的披露实践与执行过程为研究切入点，系统梳理会计师事务所在该领域面临的主要困境，并深入阐释上述问题对审计质量形成的传导机制与影响路径。

Abstract: Against the backdrop of ongoing evolution in audit reporting systems, Key Audit Matters (KAM) have become a focal point for both academic and professional communities due to their informational value. The original intent behind this design was to overcome the limitations of traditional audit reports—characterized by high homogeneity—and to enhance the readability and decision-usefulness of audit information. However, existing empirical evidence from both domestic and international contexts reveals significant disparities among accounting firms in the quality of KAM disclosures: some firms lack careful judgment in selecting matters, exhibit highly formulaic descriptions, and provide superficial explanations of audit responses, thereby failing to fully realize the information transmission effectiveness and risk alert functions of KAM. In certain cases, KAM may even devolve into a symbolic tool merely intended to meet compliance requirements. In light of these issues, this paper takes the disclosure practices and implementation processes of KAM as its research entry point, systematically identifies the main challenges faced by accounting firms in this area, and thoroughly examines the transmission mechanisms and impact pathways through which these problems affect audit quality.