关键审计事项与公司业绩

在审计报告中增加关键审计事项段落,丰富了审计报告的信息含量,提升了审计报告作为桥梁的沟通价值。本文利用2017年上市公司年报审计的相关数据,研究披露关键审计事项对于公司业绩的影响,并进一步探究股权性质和内部控制质量在二者关系中的作用。本文研究发现,披露关键事项越多,公司业绩越差,由于国有企业具有更多的政策扶持和资源优势,披露关键事项与公司业绩的负相关关系较弱,高质量的内部控制水平可以提高公司的风险防控水平和决策质量,提升投资者的信任程度,因此披露关键审计事项与公司业绩之间的负相关程度较弱。

Discussion on the Key Audit Matters and Company Performance

Adding paragraphs of key audit matters to the audit report has enriched the information content of the audit report and enhanced the communication value of the audit report as a bridge. This paper uses the relevant data of the 2017 annual report of listed company audits to study the impact of the disclosure of key audit matters on the company’s performance, and further explore the role of the nature of equity and the quality of internal control in the relationship between the two. This paper finds that the more key issues are disclosed, the worse the company’s performance. As the state-owned enterprises have more policy support and resource advantages, the negative correlation between disclosed key issues and company performance is weak. High-quality internal control can improve the company the level of risk prevention and control and the quality of decision-making enhance investors’ trust. Therefore, the degree of negative correlation between disclosure of key audit matters and company performance is weak.