关键审计事项披露与审计费用

Key Audit Matter Disclosures and Audit Fees

以2014〜2018年我国上市公司作为研究对象,本文分别利用一阶差分和横截面数据实证检验了新审计报告准则实施对审计费用的影响,以及新审计报告准则实施后上市公司所披露关键审计事项的不同特征对审计费用的影响。研究结果发现,新审计报告准则实施后我国上市公司平均审计费用显著增加,且相较于央企控股上市公司而言,非央企控股上市公司审计费用的增加更为明显;关键审计事项的数量、复杂性以及精确度与审计费用存在显著的正相关关系;会计师事务所任期和客户重要性对于关键审计事项特征与审计收费之间的正相关关系起到了调节作用。这一研究丰富了新审计报告准则经济后果的相关研究,同时对于政府和相关监管部门也具有重要的现实意义和参考价值。

Using the data of listed companies from 2016 to 2018 in Chinese stock markets,this paper examines the impact of new audit reporting standards on audit fees,as well as that of different features of key audit matter on audit fees.The results show that,compared with before,the audit fees of Chinese companies have significantly increased after the new standards are implemented.There is a significant positive correlation between audit fees and the number,complexity and accuracy of key audit matter.Different types of key audit matter as well as firm tenure and client importance have moderated the positive correlation between the characteristics of key audit matter and audit fees.