摘要：现行审计报告具有格式统一、要素一致、内容简洁、意见明确等优点，但随着经济的发展，审计越来越不够透明、缺乏个性，审计报告所包含的信息非常有限，内容太过狭小，缺少使用者关注的对决策有用的其他信息等问题，使得审计报告无法满足相关利益者的需求。因此国际审计与鉴证准则理事会(IAASB)于2015年1月发布了新修订的审计准则，标志着历时数年的审计报告改革的完成，其中“在独立审计报告中沟通关键审计事项”对审计报告来说是突破性的改进。本文主要介绍了审计报告及其演变，包括审计报告的含义及作用以及审计报告格式从非标准审计报告到标准审计报告的演变过程。进而阐述了IAASB发布的关键审计事项的过程及主要国家对关键审计事项改革的情况；接着阐述了关键审计事项的概述，包括关键审计事项的含义、沟通目的、确定以及披露。然后分析了2016年A＋H报披露的关键审计事项，其中包含了关键审计事项数量统计及其分析和关键审计事项对审计实务的影响，对审计实务的影响包括对审计定位、审计理念、审计过程、职业能力判断要求以及职业谨慎性的影响。最后针对关键审计事项的确定和披露提出对策和建议，包括与审计报告其他意见类型的关系。

关键词：审计报告；关键审计事项；审计实务；披露

Research  on  key  audit  issues  of IAASB

Abstract：The current audit report has the advantages of uniform format, consistent elements, simple content and clear opinions. However, the audit is not transparent enough and lacks inpiduality. The information contained in the audit report is very limited, the content is too narrow and the user is concerned. Decision-making useful other information and other issues, making the audit report can not meet the needs of stakeholders.The International Auditing and  Assurance Standards Board (IAASB) issued a revised audit guideline in January 2015, marking the completion of several years of audit report reform, which "communicates key audit matters in an independent audit report" to the audit report is a breakthrough improvement.This  paper introduces the audit report and its evolution, including the meaning and function of the  audit report and the evolution of the audit report format from non-standard audit report to standard audit report.And then elaborates on the process of key audit matters issued by IAASB and the reform of key auditing matters in major countries. Then, an overview of key audit matters is described, including the meaning of key auditing matters, purpose of communication, identification and disclosure.And then analyzes the key auditing issues disclosed in the 2016 A + H report, which includes the number of key audit matters and its analysis and the impact of key audit matters on the audit practice. The impact on the audit practice includes the audit orientation, the audit concept, the audit process, The ability to determine professional competence, and the impact of professional prudence.Finally, countermeasures and recommendations are made for the identification and disclosure of key audit matters, including the relationship with other types of comments in the audit report.

Keywords：Audit Report；Audit practice；Key audit matters；Disclosure

目录

0引言 1

1审计报告及其演变 1

1.1审计报告的含义及作用 1

1.1.1审计报告的含义 1

1.1.2审计报告的作用 1

1.2审计报告格式的演变过程 2

1.2.1非标准审计报告的发展阶段