新审计报告的信息含量:文献述评与研究展望·
  
DOI:
中文关键词:  审计报告;关键审计事项;信息含量;契约观;信息观;保险观
英文关键词:audit report;key audit matters;information content;contract perspective ; information perspective; insurance perspective
基金项目:
作者单位
陈 骏, 徐捍军,姜海蓉 南京审计大学政府审计学院 
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中文摘要:
      审计报告因信息含量低而受到诟病,新审计报告准则的颁布实施,尤其是其中关键审计事项的披露,引发了各界广泛关注。文章基于委托代理理论提出了新审计报告信息含量研究的理论框架,并从审计需求的契约观、信息观和保险观角度系统梳理了近年来新审计报告信息含量研究的相关成果及其研究方法。文献表明多数学者认为新审计报告准则的颁布,提升了审计报告的信息含量,为信息使用者提供了对决策有用的信息,强化了审计师的法律责任,此类研究大多采用了实证研究和实验研究的方法。文章最后抛砖引玉,从审计师、被审计单位、外部宏观环境等视角提出了新审计报告信息含量的影响因素、经济后果以及研究方法等未来可能存在的研究方向。
英文摘要:
      The audit report was criticized for its low information content.The promulgation and implementation of the new audit reporting standards,especially the disclosure of key auditing matters,has aroused widespread concern.Based on the principal agent theory,this paper proposes the theoretical framework of the research on the content of information in the new audit report,and systematically combs the relevant results and research methods of the information content of the new audit report in recent years from the perspective of contract,information and insurance.Relevant literature indicates that most scholars agree with the promulgation of the new audit reporting standards,improve the information content of audit reports,provide useful information for decision making for information users,and strengthen the auditors’legal responsibilities.Most of the above studies use empirical analysis and experimental research methods.Finally,from the perspectives of auditors,audited units and external macros,the influencing factors,economic consequences and research methods of the new audit report information are proposed for future researche perspectives of auditors,audited units and external macros, the influencing factors, economic consequences and research methods of the new audit report information are proposed for future research.
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