摘要
在上市公司年报审计期间约谈事务所提示年报审计风险是中注协一种重要的监管方式。基于此,本文以2017-2019年年报审计报告中披露了关键审计事项的A股上市公司作为研究对象,研究发现当事务所在年报审计期间受到中注协自律性监管后,会在年报审计报告中披露更多的关键审计事项,进而也提高了下一期年报审计的价格,即关键审计事项通过披露审计风险发挥了中介的作用。
It is an important regulatory method of the CICPA to notify the accounting firms regarding the audit risks of the annual reportsduring the audit of the annual financial reportsof listed companies.With the A-share listed companies that disclosed key audit matters in the audit reports from 2017 to 2019 as the research object,this article finds that when being subject to the self-disciplinary measures of the CICPA,the accounting firms will disclose morekey audit mattersin the audit reports,which will then increase the prices of the following audit engagements.This means that key audit matters play an intermediary role by disclosing aud it risks.
出处
《中国注册会计师》
北大核心
2022年第7期30-37,3,共9页
The Chinese Certified Public Accountant
基金
审计署2021年重点科研课题“审计监督的政治属性研究”(21SJ01003)。
