增加报告信息含量提升报告沟通价值--国际审计报告改革述评

Analysis of the Reform of International Audit Report

国际审计与鉴证准则理事会（IAASB）日前完成对国际审计报告相关准则的改革,于2015年1月15日发布了新制定（修订）的相关审计准则文本,适用于会计期间截止日为2016年12月15日及之后的财务报表审计工作.与以往改革不同,本轮改革着力于提高审计报告的信息含量和审计透明度.本文就改革的背景、主要内容及预期效果等进行解析.

The International Auditing and Assurance Standards Board(IAASB) recently finished the reform of international auditing standards and launched the new(revised) auditing standards and related documents on January 15 th, 2015, which will be used for auditing financial statements ended on and after December 15 th, 2016. Different from the past, this reform focuses on increasing information and transparency of audit report. The article analyzes the background, main content and expected effects of the reform.