關鍵查核事項與會計師更換之關聯

中文摘要在投資市場上，會計師扮演著相當關鍵的角色，因為財務報導所闡述的意見，往往是財務報表使用者做決策的重要依據。由於舊式查核報告的缺陷，成為金融罪犯犯罪之工具，透過包裝、隱藏，甚至是導致全球金融危機風暴，這些事件使會計界興起許多檢討聲浪，相關單位也提出新的改善策略。我國會計研究發展基金會也依照國際審計準則 ISA700陸續發佈審計準則公報五十七號至第六十號，新式查核報告正式淘汰舊式查核報告過於制式化的問題，以打造客製化新式查核報告，以滿足財務報表使用者的基本需求。本研究以 2016 至 2018 年台灣上市櫃公司為研究樣本採用 Logic迴歸分析，探討關鍵查核事項與會計師更換之關聯，實證結果顯示，關鍵查核事項變動項目數呈顯著正相關；關鍵查核事項字數呈不顯著負相關、關鍵查核事項金額項次數呈不顯著正相關。單獨測試雖無任何顯著相關，但經過控制其餘關鍵查核事項，關鍵查核事項變動數由不顯著至顯著相關，表示其重要性，更能表示當揭露項目數逐年增加，則更容易使會計師更換。關鍵詞：關鍵查核事項會計師更換

關鍵字

關鍵查核事項；會計師更換

並列摘要

Abstract In the investment market, accountants play a crucial role, because the opinions expressed in financial reports are often an important basis for users of financial statements to make decisions. Due to the shortcomings of the old-style verification report, it has become a tool for financial criminals to commit crimes. Through packaging, concealment, and even leading to a global financial crisis, these events have caused many reviews in the accounting industry, and related units have also proposed new strategies for improvement. The China Accounting Research and Development Foundation has also issued the Auditing Standards Bulletin No. 57 to No. 60 successively in accordance with the International Auditing Standards ISA700. The new-style audit report officially eliminated the problem of the over-standardization of the old-style audit report to create a customized new audit report. To meet the basic needs of users of financial statements. In this study, Taiwan listed (counter) companies from 2016 to 2018 were used as the research sample. Logic regression analysis was used to explore the relationship between the key verification items and the replacement of accountants. The empirical results show that the number of changes in the key verification items is significantly positively correlated; the words of the key verification items The number is insignificantly negatively correlated, and the amount of key verification items is insignificantly positively correlated. Although there is no significant correlation in the individual test, after controlling the rest of the key verification items, the number of changes in the key verification items changes from non-significant to significant correlation, indicating its importance, and it can also indicate that when the number of disclosure items increases year by year, it is easier for the accountant to change. Keywords：Key verification matters ; Accountant change