摘要
利用A股上市公司2017年审计报告,对关键审计事项的首次全面披露进行了特征分析,并在此基础上检验了该政策的执行效果。研究发现:“收入”“应收账款”等账户是关键审计事项中被关注最多的账户,而“收入确认”和“资产减值”是关键审计事项中最重要的两大事项。政策执行效果的检验显示,2017年审计报告的审计收费较之往年有所提高,但与此同时,审计质量也得到了提高,这说明关键审计事项的披露达到了政策制定的初衷。进一步检验发现,审计质量的提高主要来自于“非十大”所及高市场化指数地区,这在某种程度上说明了关键审计事项的披露增加了事务所的法律风险。研究结果表明关键审计事项的全面披露虽然耗费了一定的时间和精力,但在提升审计质量方面是具有一定成效的。
Using the 2017 audit report of Chinese A-Share listed companies,we analyze the characteristics of the first full disclosure of critical audit matters.We find that accounts such as“income”and“receivables”are the most concerned accounts in the critical audit matters.“Revenue recognition”and“asset impairment”are the two most important issues in the critical audit matters of A-share listed companies.The empirical test reveals that the disclosure of critical audit matters reduces the timeliness of the 2017 audit report,increases audit fees,and at the same time,improves audit quality.Further tests reveal that the improvement in audit quality is mainly from“non big-ten”subsamples and higher market index subsamples.This study shows that although the disclosure of critical audit matters takes some time of audit firms,it leads to higher audit quality.
作者
许静静
朱松
周萍
XU Jingjing;ZHU Song;ZHOU Ping(Faculty of Economics and Management,East China Normal University,Shanghai 200333,China)
出处
《审计与经济研究》
CSSCI
北大核心
2019年第6期46-57,共12页
Journal of Audit & Economics
基金
国家自然科学基金项目(71602057)
教育部人文社会科学研究规划基金项目(18YJA630156)
关键词
关键审计事项
披露特征
审计费用
审计质量
审计准则
审计及时性
审计意见
critical audit matters
characteristics of disclosure
audit fees
audit quality
auditing standards
audit timeliness
audit opinion
