關鍵查核事項與財務報表重編之關聯性

我國自2016年以來實施新式查核報告後，於查核報告中新增關鍵查核事項段，關鍵查核事項多為會計師查核過程中認為最需要關注的風險，而財務報表重編可作為企業財務報表是否允當表達的指標之一。本研究欲探討在實施新式查核報告後，關鍵查核事項段之加入，前期是否會因為出具較多的關鍵查核事項，導致本期財務報表較不容易發生重編。此外過去文獻表明，收入認列是造成財務報表重編最主要的原因，因此本研究亦探討若是前期出具與收入認列相關之關鍵查核事項，是否會讓本期財務報表較不容易發生重編。實證結果顯示，無論前期出具關鍵查核事項之數目、字數多寡，皆不會對本期財務報表重編造成影響；其次在前期與收入認列相關之關鍵查核事項，亦未發現對於本期財務報表重編造成影響，其原因可能是因為導致財務報表重編的理由，未必會被出具關鍵查核事項。

關鍵字

關鍵查核事項；財務報表重編

並列摘要

After the implementation of the new audit report in Taiwan since 2016, the key audit matters has been added to the audit report. Most of the key audit matters are the risks that the accountant considers to be the most important during the audit process, and the restatement of financial statements can be used as one of the indicators of whether the financial statements of enterprises are properly expressed. This article wants to study whether the financial statements of the current period would be less likely to be restated due to the issuance of more key audit items in the previous period after the implementation of the new audit report. In addition, prior research indicates that revenue recognition is the main reason for restatement of financial statements. Therefore, this article also wants to study when the key audit items related to revenue recognition issued in the previous period would make the financial statements of the current period less likely to be restated. The result shows that regardless of the number or words of key audit matters issued in the previous period, it will not affect the restatement of the financial statements of the current period. Secondly, the key audit matters related to revenue recognition in the previous period didn’t affect the restatement of the financial statements for the current period. The reason may be that the reasons for the restatement of the financial statements may not be issued as key audit matters.