審計公費與關鍵查核事項及分析師盈餘預測之關聯性

關鍵查核事項段(Key audit matters, KAM)的出現，讓查核報告脫離以往制式化的規格並邁入客製化的時代，然而此項新規範，亦將增加查核人員的工作負擔與風險評估之考量。查核工作複雜度及查核風險乃為審計公費之重要衡量標準，新式查核報告有關溝通關鍵查核事項之規定，勢必增加查核成本及風險，因此，本研究探討關鍵查核事項揭露之項次數及出具之種類是否與審計公費有所關聯，並進一步以2016年及2017年關鍵查核事項揭露項次數之變化及出具種類之變化檢視其對審計公費之影響程度。此外，除會計師外，財務分析師亦具專業能力評估公司風險以做財務預測，不同於以往研究，本研究將分析師盈餘預測視為風險衡量之指標，納入實證模型以衡量其對審計公費之影響。為因應新時代的需求，查核報告需更加專業且詳細，以符合投資人之需求，故本研究將會計師產業專精依不同衡量指標納入審計公費衡量的因素之一。實證結果顯示關鍵查核事項揭露之項次數、出具之種類及兩者之變化皆與審計公費之衡量有關，而分析師盈餘預測及會計師產業專精亦為重要的影響因素。

關鍵字

審計公費；關鍵查核事項；分析師盈餘預測

並列摘要

The emergence of key audit matters (KAM) has made the preparation of audit report out of the previous standardization format and entered the era of customization. However, the addition of such provisions will also increase the workload and risk assessment of the auditors. The complexity of audit work and audit risk are important measures of audit fees. Therefore, this study explores whether the number of matters disclosed in the key audit matters paragraph and the types of issues are related to the audit fees, and further examines the effects of changes in the number of matters disclosed between 2016 and 2017 and the changes in the types of issues. In addition to accountants, financial analysts also possess professional competence to assess risks for financial forecast. Therefore, this study included financial analysts’ earnings forecasts as proxy of risk measurement in emperical models. In order to meet the needs of the new era, audit reports need to be more professional and detailed to satify the needs of investors. Therefore, this study incorporates auditors’ industry expertise into one of the factors of audit fee measurement. The empirical results show that the number of key audit matters, the types of issues and the changes in both are related to the measurement of audit fees, and analysts’ earnings forecasts and auditors’ industry expertise are also important factors.