关键审计事项披露的影响因素研究——基于A+H股上市公司的经验数据

Research on the Influencing Factors of the Disclosure of Key Audit Items——Based on the Empirical Data of A+H Share Listed Companies

选取2016-2019年A+H股上市公司作为研究对象,从审计师个人特征、被审计单位特征及会计师事务所特征3个方面,实证考察关键审计事项披露的影响因素.研究发现:审计师学历、被审计单位规模、管理费用率、财务状况与关键审计事项披露数量呈显著正相关;被审计单位治理、会计师事务所声誉、事务所成长性、事务所行业专长与关键审计事项披露数量呈显著负相关.该文不仅丰富了关键审计事项影响因素的理论研究内容,还为注册会计师合理确定关键审计事项,进一步提高审计质量提供了参考.

This article selects A+H share listed companies from 2016 to 2019 as the research object,and empirically examines the influencing factors of key audit disclosure from three aspects:auditor personal characteristics,audited entity characteristics,and accounting firm characteristics.Research has found that there is a significant positive correlation between the auditor s educational background,the company size of the audited entity,management expense ratio,financial condition,with the number of key audit matters disclosed.The corporate governance of the audited entity,the reputation of the accounting firm,the growth of the firm,and the industry expertise of the firm are significantly negatively correlated with the number of key audit matters disclosed.The article not only enriches the theoretical research on the influencing factors of key audit matters,but also provides reference for strengthening the rational determination of key audit matters by certified public accountants and further improving audit quality.