审计报告中关键审计事项披露的初步研究——来自A+H股上市公司的证据

A Preliminary Study on the Disclosure of Critical Audit Matters in the Audit Report:Evidence from AH Dual-listed Companies

为提升审计报告的信息含量,顺应潮流,中国审计准则制定机构在2016年修订、颁布了新审计报告准则,并于2017年1月1日率先在A+H股上市公司中实施,其中最重要的变化就是在审计报告中增加关键审计事项的披露。本文以此为契机,从披露方式、数量分布、详细分类、行业特征和事务所特征等方面全面分析了A+H股上市公司审计报告中首次披露的关键审计事项信息。同时,还对关键审计事项的审计应对方法进行了总结分析。本文相关发现有助于我们初步评价新审计报告准则的实施情况,对监管者、投资者和会计师事务所等都具有积极的启示意义。

In an effort to improve the informative quality of audit report and conform with international standard setters, China had recently proposed changes to the standard audit report in 2016, including the significant addition of critical audit matter （CAM） paragraphs. This amendment takes effect on January 1, 2017, which requires China＇s AH dual-listed companies to diselose such information in the audit report. We investigate the informative el- ements of the CAM paragraphs from different perspectives such as disclosure form, number distribution, detailed categories, industry and auditor charac- teristics. We then examine and summarize the resolution of the critical audit matters. Our findings provide insights into the implementation details of the new audit report changes, and offer practical implications to regulators, investors and accounting firms.