关键审计事项的披露对审计报告质量的影响

The Impact of Disclosure of Key Audit Matters on the Quality of Audit Reports

披露关键审计事项的目的是为了提升审计报告信息含量,以助于缓解信息不对称方面的问题。因此针对目前披露关键审计事项政策后的具体效果做出观察及深入分析是十分必要的。通过对实施审计改革后的关键审计事项信息披露,以及对所披露的关键审计项目的实施成效进行检验,评价它是否和原来的想法保持一致,且达到了预先期望目的。基于此,采用多个角度的方法,探究关键审计事项是怎么样使得审计质量发生改变的,作用的原理如何,从而为方针有效实施及企业财务报表使用者提供有效的信息指导和决策参考。

The purpose of disclosing key audit matters is to enhance the information content of audit reports and help alleviate the problem of information asymmetry.Therefore,it is necessary to observe and conduct in-depth analysis on the specific effects of the current policy of disclosing key audit matters.By disclosing information on key audit matters after implementing audit reform and testing the implementation effectiveness of the disclosed key audit items,it is evaluated whether they should be consistent with the original ideas and achieve the expected goals.Based on this,multiple perspectives are adopted to explore how key audit matters change audit quality,and the principles behind their effects,in order to provide effective information guidance and decision-making references for the effective implementation of policies and users of corporate financial statements.