摘要
新的审计报告模式要求披露关键审计事项。根据风险导向审计准则,审计师应当充分识别重大错报风险并在审计工作结束时将评估的风险降至可接受的低水平,因此不论审计报告是否出现审计过程中识别的关键事项,审计后的会计信息都应公允反映企业的经济状况。换言之,在审计准则有效执行的情况下,关键事项的出现与审计后会计信息质量不应当存在显著关联。但针对存在重大错报风险的同类会计信息,如果只是某些审计业务有效识别为关键事项并有效应对,而另一些审计业务未能有效识别为关键事项,就会出现被识别(未被识别)为关键事项的审计后会计信息质量更高(更低),从而表现为关键事项的出现与审计后会计信息质量的正向关联。以2017年报审计中最普遍提及的资产减值关键审计事项为例,我们发现与资产减值未被识别为关键事项的公司相比,对于资产减值被识别为关键事项的公司,审计后的资产减值更能反映企业恶化的经济状况,且该规律在小规模事务所中更为突出。我们的证据意味着部分审计业务执行风险导向审计准则的不足,且这种缺陷突出体现在审计资源相对紧缺的事务所。
Chinese auditing standards mandate the disclosure of critical audit matters(CAMs)in audit reports for all listed companies since 2017.Risk-oriented auditing principles require auditors to assess material misstatement risks and to provide reasonable assurance on audited financial statements.Therefore,audited financial information is supposed to reflect the firm’s underlying economics,regardless whether a CAM is disclosed.However,given a material misstatement risk,if some auditors effectively identify as a CAM while other auditors fail to do so,the audited financial information with a disclosed CAM would exhibit higher quality than that without a disclosed CAM,which leads to a positive association between CAM disclosure and the quality of audited financial information.This study examines whether there is such an association in China,using asset impairment-related CAMs.We show the relation between asset impairment and underlying worsened economic condition is notably stronger for companies with a disclosed impairment-related CAM than those without any.Further,this association is more pronounced in smaller audit firms.Our findings reveal the inadequate implementation of risk-oriented auditing,particularly in audit firms that are faced with greater resource constraints.
出处
《会计研究》
CSSCI
北大核心
2019年第12期65-71,共7页
Accounting Research
关键词
审计报告
关键审计事项
风险导向审计
资产减值
Audit Report
Critical Auditing Matter
Risk-oriented Auditing
Asset Impairment
