財務報表是投資人做決策時的重要參考依據,自金融危機後,財務報表的舞弊頻傳,公司投資人對財務報表不信任,開始希望會計師查核報告能夠提供更攸關、透明的資訊,以促進查核報告的溝通價值。為符合利害關係人的需求和期待,國際審計準則委員會(IAASB)發布修正之國際審計準則「會計師查核報告」及相關審計準則公報,為了與國際接軌提升競爭力,我國亦參閱ISA 701增訂審計準則公報第 57 號及第 58 號,自105年度起適用新式查核報告規定。本研究旨在探討會計師執行公報規範的查核報告揭露事項內容,與公司盈餘管理程度的關係,希望瞭解公司盈餘管理程度是否會影響會計師揭露關鍵查核事項?研究結果顯示,經由工具變數之兩階段法控制盈餘管理變數內生性後,盈餘管理程度與會計師查核報告之關鍵查核事項所揭露的會計科目數呈顯著負相關。表示公司盈餘管理程度越低,會計師越會透過關鍵查核事項的揭露,提供較多的資訊給報表使用者。
Financial statements are an important reference for investors when making decisions. Since the financial crisis, fraudulent financial reports have been reported. The company’s investors have no confidence in the financial statements. They hope that the CPA check report can provide more relevant and transparent information to promote Check the report's communication value. In order to meet the needs and expectations of interested parties, the International Auditing Standards Board (IAASB) issued revised international auditing standards "Accountants' Audit Report" and related auditing standard communiques. In order to improve competitiveness in line with international standards, Taiwan also refers to ISA 701 update audit. Guideline Communiqué Nos. 57 and 58 apply the new check report requirements starting from year 105.The purpose of this study is to discuss the contents of the audit report disclosure of auditors' implementation of the communique and the relationship with the company's level of earnings management. And want to know whether the level of earnings management of the company will affect the accountants' exposure of key audit matters? The results of the study showed that after controlling the endogenousness of the earnings management variables through the two-stage approach of the instrument variables, the level of earnings management was significantly negatively correlated with the number of accounting subjects exposed in the key auditing matters of the accountants audit report. It means that the lower the company's earnings management, the more the accountant will provide more information to the users of the report through the disclosure of key audit matters.