集團間責任分擔式查核報告與財務報表重編之關聯性

我國於2015年7月實施審計準則第54號公報「集團財務報表查核之特別考量」取代已實施多年的審計準則第15號公報，該公報的實施最大的衝擊在於大幅限制會計師對集團財務報表出具「責任分攤式查核意見」，意味著審計準則制定機構認為「責任分攤式查核意見」的採用，將對審計品質產生負面影響。然而，在台灣的審計環境下，準則制訂者所認為，集團企業的重要組成個體由不同的會計師事務所查核會對審計品質產生負面影響的推論是否適切，有賴更多的實證證據加以驗證。故本研究以財務報表發生重編的機率作為審計品質的衡量變數，探討責任分攤式查核意見對集團財務報表發生重編的機率的影響。研究結果顯示，集團企業將組成個體委由其他會計師查核，會增加受查公司財務報表發生重編的機率，且委由其他會計師查核的比重愈高，財務報表發生重編的機率愈高，實證結果支持審計準則制定機構的想法。

關鍵字

集團企業；責任分攤式查核意見；審計品質；財務報表重編

並列摘要

The Auditing Standard No.54 (Special Considerations-Audits of Group Financial Statements) was implemented to replace the Auditing Standard No. 15 (Using the Work of Another Auditor) on July first, 2015. Compare with the No. 15, the biggest change of the new audit standard is to substantially restrict the group engagement auditors to issue shared audit opinions on the financial statements of group enterprises. This implies the audit standard setter believes that shared audit opinion has negative impact to the audit quality. However, whether parts of the components in a group enterprise are audited by other auditors would impair audit quality or not in Taiwan needs more empirical evidences to verify. Therefore, this study explores the relationship between shared audit opinions and the likelihood of restatements of the group financial statements. The result shows that the group enterprises that are received shared audit opinion have a higher probability of financial restatements than those of the group enterprises that were not received and we also find the higher the proportion of audit by other auditors, the higher the probability of financial restatements. The results support the position of the audit standard setter.