This study provides empirical analysis to determine whether the disclosure of key auditing matters will affect company earnings to be conservatism, we take public listed companies in Taiwan between 2014-2017 as our research object. We use Basu (1997) surplus asymmetry model in our study to test the correlation between key auditing matters and the company earnings conservatism. Furthermore we use public listed companies in 2016-2017 as our samples to study whether the numbers of disclosures of key auditing matters, words of key auditing matters and disclosures of income-related will make earnings more conservatism for the next year. As the results of our study indicated that company earnings will be more conservatism due to key auditing matters disclosed.