The Impact of Disclosure of Key Audit Matters on the Quality of Audit Reports
The purpose of disclosing key audit matters is to enhance the information content of audit reports and help alleviate the problem of information asymmetry.Therefore,it is necessary to observe and conduct in-depth analysis on the specific effects of the current policy of dis-closing key audit matters.By disclosing information on key audit matters after implementing audit reform and testing the implementation ef-fectiveness of the disclosed key audit items,it is evaluated whether they should be consistent with the original ideas and achieve the expected goals.Based on this,multiple perspectives are adopted to explore how key audit matters change audit quality,and the principles behind their effects,in order to provide effective information guidance and decision-making references for the effective implementation of policies and users of corporate financial statements.
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维普
