会计学院知识库

近些年频频发生的财务暴雷事件使得投资者对金融证券市场逐渐失去信心，并对证券市场的正常运行造成了干扰。频发的财务暴雷事件将公众的视线转向了会计师事务所，为什么他们在进行审计工作时对于如此有问题的企业没有查到任何异常情况，只是在爆出问题之后才发觉异常情况？会计师事务所出具的审计报告的质量如何？2016年的12月23日，财政部发布《中国注册会计师审计准则第1504号——在审计报告中沟通关键审计事项》中要求被审计单位的审计报告强制披露关键审计事项，对关键审计事项的强制披露进行规定恰是反映出财政部对通过关键审计事项提高审计质量问题的重视。基于此，本文从关键审计事项披露出发进行研究，分析在关键审计事项披露过程中存在哪些问题，又是如何对审计质量产生影响。

本文在信息不对称理论、审计期望差理论、声誉理论的理论基础指导下对T事务所出具审计年报中的关键审计事项披露进行案例分析研究。通过案例分析、相关的数据比对之后发现关键审计事项披露的数量等会影响审计质量的高低，在要求强制披露关键审计事项后，审计报告的信息含量随之上升，审计质量短时间之内得到提升，但是随后关键审计事项披露出现同质化、格式化等问题，审计质量又停滞不前，为此探究关键审计事项披露中暴露出的问题，如披露信息、内容同质化问题较为严重，审计工作人员相关工作经验不足，针对问题提出了相关的改善意见从而提升审计质量，如提升科技手段在审计中的应用，对审计人员的培训、监管部门的不定期巡视等，希望能对同类型事务所起到借鉴作用，也希望能够提升审计质量。

In recent years, frequent financial thunderstorms have caused investors to gradually lose confidence in the financial securities market and have interfered with the normal operation of the securities market. The frequent financial thunderstorms have turned the public's attention to accounting firms, why do they not find any anomalies in such a problematic company when they conduct audits, and only find out about the anomalies after the problems have been exposed? What is the quality of the audit report issued by the accounting firm? On December 23, 2016, the Ministry of Finance issued the Chinese Certified Public Accountants Auditing Standard No. 1504 - Communication of Key Audit Matters in the Audit Report, which requires the audit report of the audited entity to disclose key audit matters mandatorily. Based on this, this paper starts from the disclosure of key audit matters, analyzes what problems exist in the disclosure process of key audit matters, and how they affect audit quality.

   Under the guidance of the theory of information asymmetry, the theory of poor audit expectation, and the theory of reputation, this paper conducts a case study on the disclosure of key audit matters in the audit annual report issued by T firm. After case analysis and relevant data comparison, it is found that the number of key audit matters disclosed will affect the level of audit quality, and after the mandatory disclosure of key audit matters is required, the information content of the audit report will rise, and the audit quality will be improved in a short period of time, but then the disclosure of key audit matters will be homogeneous, formatted and other problems, and the audit quality will stagnate. The audit staff has insufficient relevant work experience, and put forward relevant improvement suggestions for the problems to improve the audit quality, such as improving the application of scientific and technological means in auditing, training of auditors, irregular inspections of regulatory departments, etc., hoping to play a reference role for the same type of firms, We also want to improve the quality of audits.