会计学院知识库

在审计报告发展的300多年内，审计报告的形式、内容不断发展，呈现出了格式甚至内容固定的趋势。资本市场的不断发展，带来的是企业的日常交易事项日益庞杂，财务舞弊事件频频发生。而近年来一些做空机构的频繁动作让社会大众对审计产生了负面评价。因此，审计报告的预期使用者希望审计质量能进一步提升，审计报告能够披露更多有价值的信息，尤其希望审计报告能更多的反映审计过程，以期为其作出决策提供更有力的依据。为此，英国、美国、IAASB相继修改审计准则。而我国财政部于2016年12月对准则进行了修订，其中新增的1504号准则要求在审计报告中披露关键审计事项。该准则自2018年1月1日起在所有上市实体全面实施。

本文以A会计师事务所为视角，通过手动阅读整理以及利用Python语言工具对其在2018年-2020年三个会计年度中对医药制造企业列示的关键审计事项进行统计与文本分析，探讨列报过程中存在的问题，并分析原因、提出合理建议。首先，本文梳理了与关键审计事项相关的文献与学者的观点，并将关键审计事项、审计质量的概念进行了详细介绍，还将与关键审计事项相关的信息不对称理论、审计期望差距理论和现代风险导向理论作为理论基础进行了详细论述。其次，本文统计了A会计师事务所2018年-2020年度列报的271项医药制造企业的关键审计事项，对其披露的数量、年度之间的变化、涉及的内容等方面进行剖析，发现其中存在数量较少、内容同质化、表述笼统等问题，之后，剖析了造成这些问题的根源。最后，为A会计师事务所对医药制造企业的关键审计事项披露提出了合理化的、具有可行性的建议。

In the more than 300 years of the development of audit reports, the form and content of audit reports have continued to develop, showing a trend of fixed format and even content. The continuous development of the capital market has brought about the increasingly complex daily transactions of enterprises, and the frequent occurrence of financial frauds. In recent years, the numerous actions of some short-selling institutions have caused the public to have negative comments on auditing. Therefore, the expected users of the audit report hope that the audit quality can be further improved, the audit report can disclose more valuable information, and especially hope that the audit report can reflect the audit process more, in order to provide a stronger basis for their decision-making. To this end, the United Kingdom, the United States, and the IAASB have successively revised auditing standards. In December 2016, the Ministry of Finance of our country issued the "China Certified Public Accountants Auditing Standards No. 1504 - Communication of Key Audit Matters in the Audit Report", which requires the disclosure of key audit matters in the audit report. The guidelines have been fully implemented since January 1, 2018.

This article takes the accounting firm A as the perspective and conducts statistical and textual analysis on the key audit matters listed in the pharmaceutical manufacturing enterprises in the three fiscal years from 2018 to 2020 through manual reading and sorting and using Python language tools , and discusses the presentation. Problems in the process , analyze the reasons, and put forward reasonable suggestions. First of all, this paper sorts out the literature and scholars' opinions related to key audit matters, and introduces the concepts of key audit matters and audit quality in detail. The modern risk-oriented theory is discussed in detail as the theoretical basis . Secondly, this paper counts 271 key audit items involved in the audit report of pharmaceutical manufacturing enterprises issued by accounting firm A from 2018 to 2020, and analyzes the number of listed items , changes between years, and the content involved. After analysis, it was found that there were problems such as small number, homogenization of content, and general expression. After that, the root cause of these problems was analyzed . Finally, reasonable and feasible suggestions are put forward for accounting firm A to disclose the key audit matters of pharmaceutical manufacturing enterprises.