審計委員會品質與新式查核報告關鍵查核事項之相關性研究

自2008年世界金融危機、財務報表舞弊頻傳，造成投資人對財務報表信心不足面對全球性之金融風暴對投資人與金融市場帶來劇烈的影響，各界呼籲會計師查核報告應提供財報使用者更多攸關資訊。2012年英國參考國際審計準則ISA700修訂查核報告相關審計準則，新式查核報告制度之關鍵查核事項(Key Audit Matters)之說明我國亦自2016始實施新式查核報告制度。此新式查核報告之落實必須搭配良好之公司治理，我國則有相關法規規範審計委員會制度以加強公司財報監督之機制，藉以提升財報資訊揭露品質。本研究探討關鍵查核事項與審計委員會品質之關聯性，並以2016年台灣上市櫃公司為樣本，其實證研究結果顯示，審計委員會成員實際出席率較高、成員具備財會專長者較多，影響關鍵查核事項個數較多；另外，審計委員會成員任期較長，影響產業關鍵查核事項之報導較佳。

關鍵字

關鍵查核事項；審計委員會品質；公司治理；新式查核報告

並列摘要

The investors have lost their confidences in financial statements resulted from several financial statement fraud since the global financial crisis in 2008, they started to expecting higher quality of audit reports to provide more relevant and transparent audit information. The government of United Kingdom proposed the extended audit report referred to the International Auditing Standards ISA700 in 2012, which the biggest change is the Key Audit Matters (KAM), this extended audit report had implemented in Taiwan since 2016. The implementation of extended audit report must be coordinated with good corporate governance. In Taiwan, the relevant regulations of audit committee system had introduced in order to strengthen supervision over corporate governance and improve the quality of earnings disclosure. Therefore, we used the size and the frequency of audit committee, the actual attendance rate of audit committee members, the accounting expertise of audit committee members, and the term of the members in audit committee as proxy variables of the quality of the audit committee, and discuss the relevance of key audit matters and the quality of the audit committee. This paper examines the relationship between the KAM and the quality of the audit committee and uses the sample of companies listed on Taiwan Stock Exchange and the Over-the-counter market in 2016. The empirical results show that higher actual attendance rate and accounting expertise of audit committee members are significantly positively related to the numbers of the key audit matters disclosed. In addition, the longer tenure of audit committee member is significantly positively related to the industrial key audit matters.