注册会计师审计报告改进研究——基于我国审计报告改革试点样本的分析

Study on the Improvement of Audit Reports by Certified Public Accountants——An analysis based on the sample of audit report reform in our country

审计报告改革是近十年注册会计师审计行业的重大事件,引起了社会各界的广泛关注。以我国审计报告改革首先在A股和H股公司试点为背景,本文对2016年度的新审计报告进行全样本分析,并在国际比较的基础上对试点情况进行评价。研究结果表明,总体上我国审计报告试点结果符合预期,新审计报告有助于增加信息含量和提高审计透明度,并且在披露形式和方法上也体现出实践创新性。关键审计事项信息颗粒度差异较大、披露内容过度标准化和披露形式不统一也可能带来新的问题。如何权衡审计报告制度的成本收益,是未来改革进程中必须考虑的重要问题。在行业达成共识的基础上,相关部门应进一步优化新审计报告准则,并推动审计报告网络披露平台等配套措施的建设。

The past decade has seen the audit report reform, which is one of the most significant events in the field of Certified Public Accountants auditing and has attracted wide public attention. Based on the pilot project of the audit report reform in the A-share and H-share listed firms, this paper analyses these companies＇ annual audit reports in 2016 and evaluates the outcome of these firm＇s reform based on international comparison. The paper shows that the results of China＇ s pilot firms generally meet expectations. The new audit reports have more information, higher audit transparency and are more innovative in the forms and methods of disclosure comparing to the old ones. In addition, new potential problems may arise from the greater difference between the granularity of the key audit matters, overly standardized disclosure of content and the non-unified disclosure forms. How to balance the cost- benefit relationship of the audit report system is an important issue that must be considered in future reform process. Therefore, related government departments should optimize and reform the new audit report standards further on the basis of industry consensus, and promote the construction of audit reports＇ online disclosure platform and other sup- porting facilities.