会计学院知识库

随着近几年国内外经济的发展快速，资本市场瞬息万变，审计报告作为投资者获取企业财务状况的重要渠道，其可以提供的信息就变得越来越重要。不仅要求注册会计师提高审计报告的质量，也要提高审计报告的信息含量。由此产生了关键审计事项。随着国外相关准则的发布，国内也相应地颁布了1504号审计准则，规定审计报告中增加关键审计事项的披露。但由于1504号审计准则颁布时间较短，准则内容较为笼统，所以注册会计师对关键审计事项的披露可能还有所不足。国内学者对关键审计事项的研究还大多在理论层面，对注册会计师在实务中披露关键审计事项帮助不是很大。因此本文选择审计风险较高的农业类上市企业披露的关键审计事项为研究对象，归纳概括出农业类披露特点，为注册会计师在以后的实务工作中提供一些参考。
笔者阅读了关键审计事项的国内外相关文献，整理出关键审计事项的研究方向，并在此基础上，提出本文的选题方向。选取2017年-2021年农业类上市公司披露的关键审计事项作为本文的研究样本，经过数据整理，文本分析等对样本中的关键审计事项的数量、形式、内容进行研究，发现农业类上市公司关键审计事项披露存在披露要素不全、披露内容模板化、披露事项可理解性不足等问题，并从审计主体、客体、和外部监管环境三个方面进行了原因剖析。最后，笔者希望通过对注册会计师定期进行农业领域专题培训、恰当应对生物资产类关键审计事项等措施，被审计单位要完善重点类资产的相关内控、与注册会计师进行有效沟通，监管机构要细化准则与指南要求、强化外部监管体系等措施，以期能够改善目前注册会计师对农业类上市公司关键审计事项的披露情况，提高审计报告的质量与信息含量。

With the rapid development of domestic and foreign economy in recent years, the capital market changes rapidly. As an important channel for investors to obtain the financial status of enterprises, the information audit reports can provide becomes more and more important. The CPA should not only improve the quality of audit report, but also improve the information content of audit report. Key audit matters（KAM） emerged. With the release of relevant standards abroad, China also issued No. 1504 auditing standards accordingly, which stipulated that disclosure of KAM should be increased in audit reports. However, as the promulgation of No. 1504 auditing standard is relatively short and the content of the standard is more general, the disclosure of KAM by certified public accountants may be insufficient. Domestic scholars' research on KAM is mostly based on theory, which is not very helpful for CPA to disclose KAM in practice. Therefore, this paper chooses the KAM disclosed by listed agricultural enterprises with high audit risk as the research object, summarizes the characteristics of agricultural disclosure, and provides some references for CPA in the future practice.

The author has read the relevant literature of KAM at home and abroad, sorted out the research direction of KAMs, and on this basis, proposed the topic direction of this paper. KAM disclosed by agricultural listed companies from 2017 to 2021 are selected as research samples for this paper. Through data sorting and text analysis, the quantity, form and content of KAMs in the samples are studied. It is found that there are some problems in the disclosure of KAMs of agricultural listed companies, such as incomplete disclosure elements, template disclosure content and lack of understanding of disclosure matters, and the reasons are analyzed from three aspects: audit subject, object and external regulatory environment. Finally, the author hopes that through regular training of certified public accountants in the field of agriculture and appropriate response to KAMs of biological assets, the audited units should improve the relevant internal control of key assets, communicate effectively with certified public accountants, and the regulatory agencies should refine the requirements of standards and guidelines and strengthen the external supervision system. In order to improve the disclosure of KAMs of agricultural listed companies by certified public accountants, improve the quality and information content of audit reports.