零售业关键审计事项持续信息增量研究  

Research on Continuous Information Increment of Key Audit Matters in Retail Industry

作　　者：何丽梅[1] 刘雨时 张瑜 

机构地区：[1]北方工业大学经济管理学院,北京 [2]北京墨戈会计代理有限公司,北京

出　　处：《国际会计前沿》2021年第4期78-84,共7页Frontiers of International Accounting

摘　　要：本文基于我国99家零售业上市公司2017~2019年在审计报告中披露的关键审计事项,从披露数量、类别、内容和形式四个维度,通过前后三年的纵向对比和与英国的横向对比,全面分析了我国零售业关键审计事项的持续信息增量情况。结果发现:我国零售业披露的关键审计事项在数量上逐年降低、类别比较集中、内容相似度高、形式有待改进,总体上持续信息增量较少;与英国相比较,英国审计报告中披露的重大错报风险更具有持续信息增量。Based on the key audit mattersdisclosed in the audit reports of 99 Retail Listed Companies in China from 2017to 2019, this paper comprehensively analyzes the continuous informationincrement of key audit matters in China’s retail industry from the fourdimensions of quantity, category, content and form of disclosure, through thevertical comparison of the previous three years and the horizontal comparisonwith the UK. The results show that: the number of key audit matters disclosedby China’s retail industry is decreasing year by year, the categories arerelatively concentrated, the content similarity is high, the form needs to beimproved, and the continuous information increment is less on the whole;comparedwith the UK, the risk of material misstatement disclosed in the UK audit reporthas more continuous information increment.

关 键 词：关键审计事项 持续信息增量 零售业 

分 类 号：F23[经济管理—会计学]