审计意见质量与关键审计事项报告积极性

Quality of Audit Opinions and Reports Positivity of Key Audit Matters

KAM作为审计报告新增要素,其报告内容与方式必须服从、服务于审计报告核心要素——审计意见的质量保证要求。选取2016年A+H股和2017—2021年沪深A股上市公司作为样本,研究审计意见质量保证要求对KAM报告的影响,发现审计意见质量低时,KAM披露的数量越多、篇幅越大、可读性越强、语调越消极,差异度越大,KAM报告积极性越高。事务所规模越大、客户风险越低,上述关系越显著。通过一系列稳健性检验,结论依然成立。进一步研究发现:审计意见质量对KAM报告积极性的影响,不仅有利于提高审计报告沟通价值,而且有利于降低被审计报表的财务重述,控制审计失败。研究结论对审计师有效编制、监管部门适当监管、投资者正确理解新审计报告,充分发挥其功能作用,具有重要的启示意义。

As a new element of the audit report,KAM’s report content and manner must comply with and serve quality assurance requirements of the core element of the audit report-the audit opinion.Selecting A+H shares in 2016 and Shanghai and Shenzhen A-share listed companies from 2017 to 2021 as samples to study the impact of audit opinion quality assurance requirements on KAM reports.It was found that the quality of audit opinions is low,and the greater the number and length of KAM disclosures,the The more readable and negative the tone,the greater the difference,the KAM reported higher positivity.The larger the firm size and the lower the client risk,the more significant the above relationship.Through a series of robustness tests,the conclusion still holds.Further research found that the impact of audit opinion quality on KAM reports positivity is not only conducive to improving the communication value of audit reports,but also conducive to reducing financial restatements of audited statements and controlling audit failures.The research conclusions are instructive for auditors to prepare effectively,regulatory authorities to properly supervise,and investors to correctly understand new audit reports and give full play to their functions.