审计风格与关键审计事项的问题辨析与关系探讨

Problem Identification and Relationship Analysis between Audit Style and Key Audit Matters

注册会计师的关键审计事项披露有助于丰富审计报告的信息内容,提高审计报告的使用价值和决策指导意义。然而以往的研究忽略审计风格在关键审计事项中所发挥的重要影响。审计风格的多样性源自注册会计师个体差异以及会计师事务所内部工作规范的差异,这种差异性在处理关键审计事项时表现为不同的决策取向和方法选择,可能对关键审计事项实质性内容的披露产生影响。本文探讨了审计风格与关键审计事项之间的相互作用,并提出为了提升关键审计事项披露的质量和规范化,亟需构建完善的行业规范引导体系,并加强对会计师事务所内部执业质量的严格管控,以尽量减少审计风格的主观性对关键审计事项披露质量的影响,确保审计活动能够准确揭示企业风险,为投资者提供决策的重要参考信息。

The disclosure of key audit matters is conducive to enrich the information content of the audit report and improve the audit report’s use value and instructive significance for decision-making.However,previous studies have ignored the important influence of audit style on key audit matters disclosure.The diversity of audit styles stems from the individual differences of the CPAs and the internal work standards differences of the accounting firms.These differences are characterized by different decision-making orientations and method choices adopted by the CPAs when dealing with key audit matters,which may have a bearing on the disclosure of the substantive content of key audit matters.This article discusses the interaction between audit style and key audit matters,and proposes that it is necessary to build a sound professional standards guidance system,strengthen the strict internal practice quality control of the accounting firms,minimize the impact of the subjectivity of audit style on the disclosure quality of key audit matters,and ensure that the audit can accurately reveal corporate risks and provide investors with important reference information for decision-making,so as to improve the quality and standardization of the key audit matters disclosure system.