關鍵查核事項與會計師任期、會計師輪調之關聯性分析

The Association between Key Audit Matters, Accountant tenure and Accountant rotation

謝欣倪(Xin-Ni Xie)

指導教授 ： 陳計良

中原大學/商學院/會計研究所/碩士(2020年)

https://doi.org/10.6840/cycu202000891

摘要

我國審計準則公報第五十七號至六十號，明定上市(櫃)公司於2016年度起應適用之，重點內容在於會計師須依照自身查核經驗在有效任期內評估受查者公司的經營風險，並向受查公司進行溝通之後，提出最適當之關鍵查核事項讓大眾所了解。本研究蒐集從2016年至2018年上市(櫃)公司的相關資料，探討會計師任期以及會計師輪調是否與關鍵查核事項有所關聯，實證結果顯示會計師任期對揭露關鍵查核事項項目量有顯著正影響；會計師輪調對揭露關鍵查核事項項目量並無顯著影響。本研究另外進行敏感性測試，將揭露的關鍵查核事項項目數替換成總字數量探討與會計師任期與輪調的關聯性，結果發現此等敏感性分析均與主要測試結果一致。

關鍵字

關鍵查核事項 ； 會計師任期 ； 會計師輪調

並列摘要

SAS No.57 to 60 clearly state that listed (counter) companies should be applicable from 2016. The main content is that the accountant must evaluate the operating risk of the company under investigation during the effective term according to his audit experience. After communicating with the surveyed companies, the most appropriate key audit matters were put forward for the public to understand. This research collects relevant information of listed (counter) companies from 2016 to 2018, and explores whether the tenure of accountants and the rotation of accountants are related to key audit matters. The empirical results show that the tenure of accountants has a significant positive impact on the number of key audit matters that are disclosed. ; Accountant rotation does not have a significant impact on the number of disclosed key audit matters. In this study, another sensitivity test was performed. The number of key audit matters was replaced by the total number of words to explore the relevance to the accountant's tenure and rotation. As a result, these sensitivity analyses were consistent with the main test results.

並列關鍵字

Key Audit Matter ； Accountant tenure ； Accountant rotation

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