注册会计师审计报告改进研究——基于我国审计报告改革试点样本的分析

发布时间：2018-05-30 13:06

本文选题：注册会计师 + 新审计报告　；参考：《审计研究》2017年05期

【摘要】：审计报告改革是近十年注册会计师审计行业的重大事件,引起了社会各界的广泛关注。以我国审计报告改革首先在A股和H股公司试点为背景,本文对2016年度的新审计报告进行全样本分析,并在国际比较的基础上对试点情况进行评价。研究结果表明,总体上我国审计报告试点结果符合预期,新审计报告有助于增加信息含量和提高审计透明度,并且在披露形式和方法上也体现出实践创新性。关键审计事项信息颗粒度差异较大、披露内容过度标准化和披露形式不统一也可能带来新的问题。如何权衡审计报告制度的成本收益,是未来改革进程中必须考虑的重要问题。在行业达成共识的基础上,相关部门应进一步优化新审计报告准则,并推动审计报告网络披露平台等配套措施的建设。
[Abstract]:The reform of audit report is an important event in the field of CPA audit in the past ten years, which has aroused widespread concern from all walks of life. Based on the background of the audit report reform in China, this paper analyzes the new audit report in 2016 and evaluates the pilot situation on the basis of international comparison. The results show that the experimental results of audit report in our country are in line with the expectation, and the new audit report is helpful to increase the information content and enhance the audit transparency, and it also reflects the innovation in the form and method of disclosure. The information granularity of key audit items varies greatly, and the excessive standardization of disclosure content and the disunity of disclosure forms may also bring new problems. How to balance the cost and benefit of the audit report system is an important issue to be considered in the reform process in the future. On the basis of the consensus reached by the industry, the relevant departments should further optimize the new auditing report standards and promote the construction of supporting measures such as the audit report network disclosure platform.
【作者单位】：中南财经政法大学会计学院;
【基金】：国家社会科学基金资助项目(项目批准号:13CGL031)资助
【分类号】：F239.4

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