会计学院知识库

  在2016年12月颁布的新审计报告准则中，《中国注册会计师审计准则第1504号准则--在审计报告中沟通关键审计事项》（以下简称“1504号”准则）是其最重要的部分，同时也是仅有的一项新增准则，本文开展的关键审计事项披露问题研究也以该准则为基础。新的审计报告准则颁布后，有关部门对何时实施“1504号”准则做出了明确规定，其规定从2017年首日起，先在“A+H”和“H”股上市公司实施，然后从次年首日起，在所有上市实体实施。从“1504号”准则正式发布到其在所有上市实体全面执行再到今日，与该准则相关的研究讨论从未停止过，此外，该准则虽然得到了业界的普遍认可，但在披露关键审计事项的实际操作中仍然需要处理许多问题。

  本文在收集A会计师事务所出具的2017年和2018年审计报告的基础上，还采用了其出具的最新年度2019年的审计报告，以对其关键审计事项披露情况进行研究。此次研究在运用了信息不对称理论、信号传递理论和现代风险导向审计理论的同时，也运用了案例、对比等分析方法对关键审计事项的披露进行了分析与研究。本文首先从关键审计事项披露数量及行业分布、分类、确认依据与审计应对措施以及披露形式四方面介绍了A会计师事务所三年间的关键审计事项披露现状，接着通过相关分析对披露中出现的问题进行了总结，并得出其原因，最后针对披露中出现的问题及其原因从不同层面为A会计师事务所关键审计事项披露的改进与完善提出了相应的对策与建议。

  A会计师事务所作为业内有一定规模的审计机构，其关键审计事项披露中出现的问题也可能出现在其他事务所同类型的审计工作中，因此开展对A会计师事务所关键审计事项披露问题的研究，有助于为其他审计机构改进和完善关键审计事项的披露提供一定的参考与借鉴。

关键词：新审计报告准则 关键审计事项 信息含量 信息披露

    Among the 12 new audit reporting standards announced in December 2016, "Chinese Accounting Standards for Certified Public Auditors No. 1504 Standard-Communicating Key Audit Matters for Audit Reports" （hereafter referred to as "No. 1504" Standards） This is a new and relevant form of research, and the research on key audit issues conducted in this article is also based on this standard. Following the announcement of new standards for audit reports, relevant departments have made clear guidelines on when to implement the "No. 1504" standard. The regulations will apply to listed companies "A + H" and "H" for 2017. Then from the first day of the following year, it will be included in all listed businesses. From the official release of the "1504" standard to the full implementation of all listed businesses to date, research and discussions related to the standard have not been suspended. In addition, although that standard has been widely recognized by the industry, it reveals important audit issues. There are still many challenges to be addressed.

    On the basis of collecting the 2017 and 2018 audit reports issued by accounting firm a, this paper also uses the latest annual 2019 audit report issued by accounting firm a to study the disclosure of key audit matters. This study not only uses the information asymmetry theory, signal transmission theory and modern risk oriented audit theory, but also uses the case, comparative analysis methods to analyze and study the disclosure of key audit matters. This paper first introduces the current situation of the disclosure of key audit matters of accounting firm a in the past three years from the following four aspects: the number and industry distribution, classification, confirmation basis, audit response measures and disclosure forms of key audit matters. Then it summarizes the problems in the disclosure and finds out the reasons through relevant analysis, Finally, in view of the problems and reasons in the disclosure, the paper puts forward corresponding countermeasures and suggestions for the improvement and perfection of a accounting firm's key audit matters disclosure from different levels.

    As an accounting firm with a certain level of industry in the industry, financial company A may have problems with the creation of important audit issues in the same type of audit work in other firms. is a financial company A. It is helpful to provide certain indicators and references to other audit institutions to improve and complete the disclosure of key audit information.

Keywords: New Audit Reporting Standard；Key Audit Matters；Information Content；Information Disclosure