關鍵查核事項類別與企業評價

我國審計準則委員會為了回應查核報告重大變革的國際潮流，於2015年9月至2016年12月，陸續發布第57號至第62號之審計準則，目的是希望提升查核報告的附加價值。投資人可以利用查核報告中，關於受查企業的客製化資訊，提高受查企業的財務報表透明度，並以此提升其投資決策的有用性。新式查核報告和舊式準則改變最大的來自上市櫃企業，在查核報告內必須指出會計師於查核工作中的關鍵查核事項。關鍵查核事項多涉及財務報表有重大不實風險之事項、涉及重大判斷之會計項目與對查核工作有重大影響之交易或事件，多和風險揭露與企業重大事項有關。而查核報告中揭露關鍵查核事項時，會影響公司的股票報酬，同時，投資者也會利用查核報告的結果對公司的財務資訊做出評價，以判斷公司財務資訊之可靠性。為了使投資者更易於閱讀查核報告，建議查核報告中應揭露關鍵查核事項。本研究係採用Ohlson Model推導出的實證模型來探討企業查核報告中之關鍵查核事項，是否會影響公司之股價，並藉此了解我國新式查核報告的政策效果。實證結果顯示，當關鍵查核事項類別為與營運、資產、投資、稅務相關時，關鍵查核事項與企業評價呈顯著正相關，而當類別為與減損、揭露相關時，關鍵查核事項與企業評價則呈顯著負相關，也就是說，關鍵查核事項類別與企業評價是有關的。

關鍵字

關鍵查核事項；企業評價；會計師查核報告； ohlson模型

並列摘要

In response to the international trend of major changes in audit reports, the audit standards committee of Taiwanissued audit standards no. 57 to no. 62 successively from September 2015 to December 2016, hoping to enhance the added value of audit reports.Investors can improve the transparency of financial statements and the usefulness of their investment decisions by using customized information about the companies under investigation in the audit report.The biggest change in the new audit report and the old standard comes from the listed enterprises, in which the key audit items must be indicated in the audit report.Most of the key audit items are related to financial statements with material false risks, accounting items involving major judgments and transactions or events that have a significant impact on the audit work, and most of them are related to risk disclosure and major corporate issues.When the key audit items are disclosed in the audit report, the stock returns of the company will be affected, at the same time, investors will also use the results of the audit report to evaluate the company's financial information, in order to judge the reliability of the company's financial information.To make the audit report easier for investors to read, it is recommended that key audit items be disclosed in the audit report.This study is based on the empirical model derived from Ohlson Model to explore whether the key audit matters in the enterprise audit report will affect the stock price of the company, and to understand the policy effect of the new audit report in Taiwan. The empirical results show that when the key audit items are related to operations, assets, investment, and tax, the key audit items are significantly positively related to the business evaluation, however, when theitems are related to impairment and disclosure, the key audit items are significantly negatively correlated with the business evaluation, that is to say, the key audit items are related to the business evaluation.