【摘要】 审计报告改革旨在降低传统审计报告的模板化问题，提高审计报告的沟通价值和审计工作的透明度。本文从审计师变更的视角考察了关键审计事项披露的模板化问题。研究发现，审计师变更可以减弱关键审计事项披露模板化；进一步机制检验发现，审计投入的提高、关键审计事项披露信息量的增加是审计师变更降低关键审计事项模板化披露的作用机制；当业务负责人、非“四大”背景的审计师发生变更以及企业外部分析师跟踪数较低时，审计师变更对关键审计事项披露模板化的降低效应更加明显；此外，审计师变更通过降低关键审计事项的模板化披露减少了企业的财务重述，同时带来了积极的市场反应。本文不仅丰富了审计师变更和关键审计事项披露的相关研究，也为监管部门进一步提升审计报告改革长期效果提供了可以借鉴的思路。更多还原

【Abstract】 The audit report reform aims to reduce the textual similarity of traditional audit reports, and improve the communication value of audit reports and the transparency of audit work. This paper examines the textual similarity of newly added key audit matter from the perspective of auditor change. The study finds that auditor change can weaken the textual similarity of key audit matter. Further mechanisms test finds that more audit investment and more adequate key audit matter disclosure are the mechanism causing auditor change to weaken the textual similarity of key audit matter. Furthermore, such effect is more pronounced in the change of project auditor and auditors are from non-Big-Four audit firms, and the tracking numbers of external analysts are low. In addition, the change of auditors reduces the textual similarity, which will reduce financial restatement and bring positive market reactions. This paper not only enriches related research on auditor change and key audit matters,but also provides a reference for the regulatory authorities to further improve the long-term effect of audit report reform.更多还原