- 學位論文
會計師客戶重要性對新式查核報告關鍵查核事項之影響：審計委員會的調節效果
The Impacts of Auditor's Client Importance on Extended Audit Report’s Key Audit Matters: The Moderating Effect of Audit Committee
摘要
本研究主要探討會計師客戶重要性對新式查核報告關鍵查核事項揭露程度之影響，並探討審計委員會為調節效果。其中，以關鍵查核事項揭露項數、平均每項字數及總字數作為關鍵查核事項揭露程度之衡量，並以2016至2019年排除金融保險、證券業之上市上櫃公司為研究樣本。研究結果顯示會計師會因為客戶重要性而傾向揭露較之關鍵查核事項，在客戶重要性與是否設置審計委員會及審計委員會規模交互作用後，會使會計師揭露關鍵查核事項之項數及總字數減少，代表審計委員會具備一定的功能。另外，本研究發現無論有無使用審計委員會作為調節變數，客戶重要性皆不會對關鍵查核事項每項平均字數有顯著影響，顯見會計師於揭露每項關鍵查核事項時，習慣以一定之字數表達。
並列摘要
This study explores the influence of client importance on key audit matters in new audit reports and measures the key audit matter disclosures by the number of key audit matter disclosures, the average number of words of each disclosure, and the total number of words with the audit committee as the moderating variable. Listed and OTC companies in Taiwan from 2016 to 2019, excluding financial insurance and securities companies, were taken as the research samples. According to the results, accountants tend to disclose more key audit matters due to higher client importance, and the interaction between client importance and the establishment and size of audit committee reduces the number of key audit matters disclosed by accountants. In addition, according to this study when the audit committee is used as the moderating variable, client importance has insignificant effects on the average number of words of each key audit matter. Therefore, this study argues that accountants are accustomed to using a certain number of words when disclosing key audit matter.