关键审计事项的披露对审计定价影响的实证研究——基于新审计报告准则实施的背景

Empirical Research on Impacts of Disclosure of Key Audit Matters on Audit Prices

本文以2015-2016年披露关键审计事项段的上市公司为主要研究对象,探究关键审计事项的披露是否提高了审计定价。结果发现,披露关键审计事项企业的审计定价显著高于未披露关键审计事项的企业。另外,关键审计事项披露的越多,对审计定价的影响越显著。进一步研究发现,相比于内部控制质量差的企业,内控制质量高的企业披露关键审计事项对审计定价的增长具有抑制作用。上述研究发现为进一步实施新审计报告准则提供了经验证据。

With the listed companies disclosing key audit matters from 2015 to 2016 as the main research subjects, this article explores whether such disclosure could raise the audit prices. It finds that the audit prices for those companies disclosing key audit matters are significantly higher than those without disclosure. In addition, the more key audit matters the companies disclose, the more significant the impacts become. It further finds that compared to those with poor internal control, the companies with sound internal control could restrain the audit price increase by such disclosure. The article provides empirical evidence for implementing new audit report standards.