Research on Influencing Factors of Key Audit Matters Disclosure in China

Taking companies listed in both A-shares market and H-shares from 2016 to 2018 China as samples, this paper uses literature empirical research method study the impact of characteristics key audit matters (namely, KAM) on disclosure auditors audited companies. The results show that number is more related rather than auditors, indicating size, leverage, IPO period generate a significant positive correlation with disclosed matters. At same time, profitability net operating cash flow are obliviously negative number. While for an accounting firm, there only between type opinion, showing modified auditing opinion less those unmodified opinion. Based conclusion, explores relationship types firms entities. auditee level factors still have greater make contribution standard construction China.