基于事务所层面及公司财务层面的关键审计事项研究

Research on Key Audit Matters Based on Accounting Firm Level and Company’s Financial Level

摘要: 本文基于审计报告新准则实施的背景，以2016年~2017年沪深A股2648家企业为研究对象，手工收集关键审计事项段的详细数据。研究发现，在会计师事务所层面，审计机构的差异性，即该上市公司的审计单位是否为国际四大对关键审计事项披露程度呈负相关，且结果显著；表明与国际四大相比，国内本土会计师事务所更倾向于披露更多的关键审计事项段。在公司财务层面，被审计单位的偿债、盈利、成长以及现金流能力都与关键审计事项披露程度呈负相关，且盈利能力、成长能力以及现金流能力的影响显著；因此，在审计过程中，注册会计师对关键审计事项进行披露决策时，需要有重点地考虑被审计单位以上四个维度的财务特征，提高审计执行效率，进而提高审计报告信息含量，有效降低审计期望差距。

Abstract: Based on the background of the implementation of the new audit report standards, this paper takes 2648 companies in Shanghai and Shenzhen A-share enter-prises from 2016 to 2017 as the research object, and manually collects the detailed data of key au-dit items. The results show that: at the level of accounting firms, the difference of audit institutions is that whether the audit unit of the listed company is in the international top four has a negative correlation with the degree of disclosure of key audit matters and the results are significant; it shows that compared with the international top four, domestic accounting firms are more inclined to disclose more key audit matters. At the financial level of the company, the solvency, profitability, growth and cash flow ability of the audited entity are negatively related to the disclosure degree of the key audit matters, and the profitability, growth ability and cash flow ability have a significant impact. Therefore, in the audit process, when the CPA makes the disclosure decision on the key au-dit matters, it is necessary to focus on the above four aspects of the audited entity dimension finan-cial characteristics and improve the efficiency of audit execution, so as to improve the information content of audit report, and effectively reduce the gap between audit expectations.