研发审计专长与关键审计事项披露特征

R&D Audit Expertise and Disclosure Characteristics of Key Audit Matters

在审计报告中沟通关键审计事项,增强了注册会计师能力特征对审计工作产品的影响力。以2017—2019年间披露研发关键审计事项的A股上市公司为样本,实证检验发现:注册会计师的研发审计专长水平能够影响关键审计事项的信息披露特征,提高关键审计事项的信息披露质量。具体表现为:研发审计专长水平越高的注册会计师在描述将研发信息列为关键审计事项的原因时,披露的信息越具有充分性、相关性和差异性;在描述如何应对与研发活动相关的关键审计事项时,披露的审计程序执行数量越多,信息的充分性和差异性程度越高。研究结果表明,培养注册会计师研发审计专长有助于提升研发信息的审计质量,增强研发信息在配置创新资源过程中的积极作用。

Reporting key audit matters on audit reports increases the impact of CPA s ability on the quality of audit reports.Taking the A-share listed companies that disclosed key audit matters of R&D from 2017 to 2019 as a sample,this paper makes an empirical examination and the study finds that R&D audit expertise of certified public accountants can affect the information disclosure characteristics of key audit matters and improve the information disclosure quality of key audit matters.Specifically,the higher the level of R&D audit expertise,the more sufficient,more relevant and more differentiated the information disclosed by certified public accountants when describing the reasons for listing R&D information as key audit matters.When auditors report the solution to the R&D key audit matters,they report more audit procedures,and the information is more adequate and more differentiated.The results show that cultivating CPA R&D audit expertise helps to improve the audit quality of R&D information and enhance the positive role of R&D information in the process of allocating innovation resources.