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在审计报告改革以前，除了审计意见不同外，审计报告中的其他部分可以说是标准化的。审计报告中的信息量不足，资本市场中的投资者从中获取的信息相当有限，远不能满足他们的需求。尤其是在金融危机后，各界人士纷纷意识到在审计报告中提升信息含量的重要性。在此背景下，各国相继发布了修订后的审计准则。我国也意识这种情况对于资本市场的稳定有序运行是不利的，于2016年也发布了相关准则。准则对审计人员提出了新要求，即在报告中增加关键审计事项。自执行相关要求至今时间尚不足四年，审计从业人员尚未积累足够经验。此外，决策框架虽然能够对审计人员选择披露的事项提供指导，但实际情况纷繁复杂，披露事项仍存在较多争议的地方。

本文首先将文献进行整理和汇总，并对支撑本文的理论进行介绍。在此基础上，对房地产行业2017-2019年披露信息的数量、形式、内容等特征进行分析。房地产行业内披露的关键审计事项主要集中在房地产收入、存货减值、土地增值税等领域。由于万科2017-2019年期间披露事项与行业内集中度较高的事项相同，因此本文选取万科作为具有代表性的案例企业，对其2017-2019年期间披露内容后续变动情况以及选取该内容进行披露的影响因素做进一步探讨，并分析披露事项的有效性。有效性分析主要涉及差异性和可理解性两个维度。最后，针对问题提出关键审计事项披露方面的改进建议。本文的创新之处在于以往的研究大多涉及实证研究，而本文选取具体案例进行分析。此外，区别于以往学者对全行业首次披露的情况研究关键审计事项，本文选取万科结合案例企业所在行业特点以及行业背景，对披露事项进行深入研究。本文选取了2017年-2019年万科以及所在行业的披露事项作为数据进行分析，具有一定的实效性，希望能对审计从业人员披露房地产企业相关事项提供参考价值。

Before the reform of report, except for the audit opinions, other parts of the report can be said to be standardized. The information is insufficient for people, and the information that people in the capital market can get from report is quite limited, which is far from meeting their needs. Especially after the crisis about the economy, people in the market have realized the importance of enhancing the information content in audit reports. In this context, lots of countries have issued the revised audit standards. Our country also aware of this situation is bad for a stable and orderly operation of the market, also issued relevant rules in 2016. The guidelines put new requirements on relevant practitioners to include key audit items in their reports. Since the implementation of relevant requirements has been less than four years, practitioners have not enough experience. In addition, although the decision-making framework can provide guidance for auditors to choose the items to be disclosed, the actual situation is complex, and there are still many disputes about the items to be disclosed.

This paper to the literature sorting and summary, and to support the theory of this paper is introduced. On this basis, the real estate industry from 2017-2019 the number of disclosure of information analysis the characteristic, form, etc. Disclosed in the real estate industry the key audit matters are mainly concentrated in areas such as real estate revenue, inventory impairment, land value-added tax. Because the company to disclose matters during 2017-2019 and higher industry concentration ratio at the same items, so this article selected case Vanke as a representative of the company, to its contents subsequent changes in the period and the influence factors of disclosure of content of selected for further talk about, and understand the effectiveness of matters. The validity analysis mainly involves two dimensions: difference and comprehensibility. In the end, in view of the problem of important matters improvement advises are put forward. The innovation of this paper lies in previous studies mostly involved in empirical studies, and use case for example. In addition, different from the previous scholars’s study, this paper selects Vanke, combining with the characteristics of case’s industry and its background, to conduct an complete study. This paper selects the 2017-2019, Vanke’s disclosure of matters as data were analyzed, and wising to play a role in practing matters related to real company.