摘要
国际审计与鉴证准则理事会(IAASB)批准了修订后的审计报告系列准则,宣告了历时数年的审计报告改革工作得以完成。本文首先分析现行审计报告模式不足和金融危机对改革的推动作用。然后,对改革中最重要的措施,即要求审计师在审计报告中增加关键审计事项部分展开讨论。最后,对改革的预期效果进行评价。这一改革有助于增加审计报告的信息含量和审计透明度,提高审计质量和对审计价值的认同,便于信息使用者理解财务报表。当然,如何使审计报告持续提供增量信息、审计实务执行的统一性、投资者的信息解读能力、审计基本定位的限制、审计准则的国际趋同等问题的解决仍需拭目以待。
IAASB＇s recent approval of the revised auditor reporting standards marked the successful culmination of a long campaign. This paper starts with an analysis of the shortfalls of the current audit report model and the push by the financial crisis as the background. It then explains the most important initiatives of the reform, namely, the addi- tion of the key audit matters section in the new audit report. A discussion on the effects of the reform is provided. It will add information content and audit transparency in the audit report, thereby enhance the quality of the audit and perception of the value from the audit, and facilitate the users in reading the financial statements. However, how to keep the audit report constantly provide incremental information after the first year, how to assure the consistency of implementation of the standards, can the investors really understand the information added ,will the investors be satisfied with basic role of the audit, how to achieve international convergence of standards, are all the question that remain to be seen.
出处
《审计研究》
CSSCI
北大核心
2015年第1期60-66,共7页
Auditing Research
关键词
审计报告
改革
评析
audit report, reform, comment
