关键审计事项披露对审计风险影响效应的实证分析

Evaluation Research on the Influential Effect of Auditing Risk from Key Audit Matters Disclosure

关键审计事项披露对控制重大财务错报风险、提升审计过程与管理层沟通效率,具有重要意义。文章梳理了中国注册会计师审计准则中对关键审计事项披露的最新规定,利用2017—2019年A股上市公司数据,通过实证分析,探讨了关键审计事项披露对审计风险控制的影响机制。研究发现:关键审计事项披露对审计风险的影响可以分为直接效应和协同效应,并与审计风险的控制正相关;同时,关键审计事项披露类型与是否具有标准无保留审计意见之间存在互补性。

Key audit matters disclosure plays a significant role on controlling the risk of great financial misstatement and improving communication efficiency in the audit process.This paper disposal the latest regulations about key audit matters disclosure of CPA Audit Standards and empirically analyses the influence mechanism of audit risks from key audit matters by using the data of A-shared companies from 2017-2019.The results are as follows:there are direct effect and collaborative effect between key audit matters disclosure and audit risks,which holds the positive relationship;Key audit matters type and standard unqualified audit opinion together shows the collaborative complementarity with audit risk control.