Research On The Homogeneity Of Disclosure Of Key Audit Items In DX Accounting Firm

China issued Auditing Standard No.1504 in 2016,which was partially implemented in A and H-share listed companies in 2017 and in the audit reports of all listed companies in 2018.Up to now,Chinese firms have been familiar with the disclosure of key audit items,and formed a set of unique key audit items identification and response mode.However,with the increase of the implementation time of the standards,the disclosure of key audit items shows the problem of homogenization.The content of disclosure is mostly a simple repetition of the disclosure content of previous years,without adding useful information and lack of personalized description of the enterprise.This is contrary to the original intention of the reform of audit standards and does not continuously increase the information content of enterprises.Therefore,what problems and effects will the homogenization of key audit items disclosure have,finding out the causes of the problems,and putting forward targeted suggestions to make it effectively disclosed are the problems that need to be answered.Through the analysis of the disclosure of key audit items in the two years before and after DX certified public accountants,it is found that the degree of homogenization of key audit items disclosed by DX certified public accountants in consecutive periods is high,which is reflected in the high similarity of content and text,and is more obvious at the level of continuous audit firms and auditors.There are five main problems in the homogenization disclosure of DX accounting firm.First,the comprehensibility of the disclosure content is not high;Second,the confirmation reason is not clear;Third,the countermeasures are insufficient;Fourth,lack of continuous information increment during continuous period;Fifth,the difference of language description is small.In addition,the case method is used to study the key events in a single year with a lower positive response to the market.The reasons for the above problems are mainly analyzed from three aspects: the disclosure requirements of the standards for key audit items,auditors and accounting firms.For the specific reasons of these three aspects,this paper puts forward targeted countermeasures.First,we should clarify the disclosure requirements of the standards for key audit items,clarify the rights and responsibilities of the subject disclosure,and establish a matter supervision and evaluation system.Second,auditors should fully understand the auditee and improve their moral level and professional judgment.Third,accounting firms should also organize special study on key audit items,refine the disclosure of items and strengthen their own quality control.It is hoped that the paper can provide help for the application of the standards on key audit items and help the effective implementation of key audit items.