关于关键审计事项准则实施情况的问卷调查  

A Questionnaire Survey on Implementation of Standard of Key Audit Matters

作　　者：张呈[1] 李长爱[1] 

机构地区：[1]湖北经济学院

出　　处：《中国注册会计师》2020年第8期72-78,3,共8页The Chinese Certified Public Accountant

基　　金：国家社科基金项目“注册会计师行业服务民营经济高质量发展的模式创新与路径优化(19BJY034)”;中南财经政法大学研究生教育创新计划项目“关键审计事项:信息披露与市场反应”(2017Y24)的资助。

摘　　要：一、引言金融危机过后,传统审计报告模式饱受争议:使用者期望通过审计报告获取关于被审计单位风险以及审计师执业过程的信息,但传统审计报告格式固定、内容统一、意见类型同质化,不仅缺乏对被审计单位风险的个性化披露,而且仅呈现审计结果,未提及审计师执业过程,导致使用者信息需求与审计报告信息供给之间存在较大差距。The core of the new audit report standards lies in that the auditors need to disclose key audit matters and describe the most important matters and the counter measures in current audit,so as to enhance transparency of the audit process and improve the communication value of audit reports.Along with the reform of auditor's reports,what about the implementation of the standard of key audit matters in China?What challenges and problems do the auditors encounter in application?How do the information users view and evaluate the information on key audit matters?Based on the institutional background of the reform of auditor's reports,this article conducts a questionnaire survey on the implementation of this standard and analyzes and puts forward suggestions for improvement,so as to promote the reform.

关 键 词：被审计单位 审计报告 执业过程 金融危机 传统审计 审计结果 信息供给 报告格式 

分 类 号：F239.4[经济管理—会计学]