摘要
基于新冠疫情背景下上市公司普遍延迟披露经审计的2019年年度报告的现实情况,本文以我国A股上市公司为研究对象,对其2019年年报的审计延迟进行了整体分析及分组分析,并进一步深入考察了受疫情影响的主要审计程序、财务报表项目以及会计师事务所的应对措施。研究结论有助于理解新冠疫情对上市公司审计延迟的影响,为上市公司及会计师事务应对突发事件下年报的披露及审计工作提供了一定的参考。
Based on the fact that the listed companies generally delay disclosing the audited financial reports in 2019 because of the COVID-19 epidemic,with A-share listed companies in China as the research object,this article conducts both overall analysis and fractional analysis of the audit delays of financial reports in 2019,and then deeply investigates the main audit procedures,financial statement items and responses of accounting firms affected by the COVID-19 epidemic.Its findings are helpful to understand the impacts of COVID-19 on the audit delays of listed companies,and could serve as reference for listed companies and accounting firms to respond to the disclosure and audit of financial reports in the context of emergencies.
出处
《中国注册会计师》
北大核心
2021年第2期54-59,3,共7页
The Chinese Certified Public Accountant
基金
国家自然科学基金项目“媒体议程设置对企业社会责任响应的作用机制研究:基于利益相关者感知的视角”(71672055)
湖南省教育厅创新平台开放基金项目“共同审计师对供应商企业股价崩盘风险的影响研究”(19K021)。
