【摘要】 2018年是全面实施关键审计事项报告准则的第一年,其执行效果及披露特征有待研究。在对沪深A股2017年度3488份审计报告进行描述性统计的基础上,本文重点从行业和会计师事务所两个维度刻画了关键审计事项的分布状况与业务特征。研究发现,不同行业和国际国内大型会计师事务所在关键审计事项的披露上具有行业特色和行为偏好。文章有针对性地提出了关键审计事项准则实施下对审计师、政策当局、上市公司以及投资者的思考与建议。更多还原

【Abstract】 The Key Audit Matters is firstly implemented in full operation in 2018 and its executive effect and disclosure characteristics remain to be studied. Based on the descriptive statistics of the 3,488 auditing reports of Shanghai and Shenzhen A-shares in 2017,this paper depicts the distributing state and business characteristics of the key audit matters in the aspects of industries and accounting firms. This study reveals that different industries and international and domestic large-scale accounting firms show industry features and focus preferences in the key audit matters. This paper also puts forward considerations and suggestions for auditors, policy authorities, listed companies and investors under the implementation background of the new auditing standards.更多还原