id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fbem-29582	Zheng, Xiaoxue	Disclosure of Key Audit Matters and Audit Fees	2025	5	.pdf	application/pdf	4833	209	49	Under the background of continuous disclosure of key audit matters, this paper further discusses the impact of the number and length of disclosure of key audit matters on audit fees from an economic perspective, which is typical to some extent. Keeping pace with the reform of international auditing standards and significantly improving the information richness and communication efficiency of audit reports, China's Ministry of Finance issued the new Audit Reporting Standard No. 1504 in December 2016, which clearly stipulates that certified public accountants must disclose key audit matters and corresponding audit countermeasures in detail when preparing audit reports.	cache/fbem-29582.pdf	txt/fbem-29582.txt