Research On Information Disclosure Quality Of Key Audit Items Of Listed Companies

At the end of 2016,the Ministry of Finance of China issued the latest audit report standards,which included the addition of key audit matters paragraphs.This paragraph is intended to expand the information content of audit reports,to provide more incremental information and to increase the transparency of the audit work.At the same time,it can also help the information users in the capital market to better and faster locate the major risk areas of the audited enterprises.On the basis of drawing lessons from the quality characteristics of accounting information and combining with the characteristics of actual audit work,this paper first uses the analytic hierarchy process to construct the quality assessment system of information disclosure of key audit matters,and determines the weight of each index.And then based on the content analysis method to quantify the criteria of each index.On this basis,the author takes the audit reports of listed companies in the construction industry of Shenzhen Stock Exchange for two consecutive years as the research sample,and calculates the evaluation results of information disclosure quality.Through statistical analysis,the following conclusions are drawn: the current quality of disclosure is at a medium level,the content of disclosure information is not enough,and many companies are not up to the good requirements.In addition,in the aspect of the relevance of disclosure,there is a lack of the expression of enterprise personalized information and insufficient updating degree of disclosure.In terms of adequacy,there are also problems such as insufficient cause description and undetailed disclosure of audit response measures.At the same time,the disclosure form of pure text and overly professional description may increase the difficulty of reading the information for non-professional users,which reduces the comprehensibility.Finally,in order to solve the above problems,the author puts forward some improvement suggestions,such as improving the standards and guidelines,improving the professional level of auditors,and strictly reviewing the quality.The author hopes that through the work done in this paper,the quality of information disclosure can be improved,the connotation of information can be enriched,and investors can get more incremental information to provide decision-making assistance.