會計師查核報告過往僵固制式的報告已無法適應新時代的需求,查核報告更需要符合企業本身之狀況及投資人需求,在歷經了重大變革後,台灣於2016年得提前適用新式查核報告並於2018年中起正式全面實施新式查核報告。新式查核報告中其重點內容為關鍵查核事項。會計師根據自身專業能力評估企業經營風險後,向公司之治理單位進行溝通與了解,最後選出適當之揭露項目讓大眾所悉知。因此本研究探討會計師事務所具有產業專精是否與關鍵查核事項有所關聯,以及公司治理是否亦對關鍵查核事項揭露是否有所影響,實證結果顯示會計師事務所具備產業專精與揭露數量確實有所關聯,而公司治理之良窳亦是重要影響因素。
The auditors’ audit report has not been able to adapt to the needs of the new era. The audit report needs to meet the needs of the company itself and the needs of investors. After major changes, Taiwan have applied the new type of audit report in advance in 2016. The new comprehensive audit report is formally implemented in mid-2018. The key content of the new audit report is the disclosure of key audit matters. After assessing the business risk of the company, auditors communicate to the corporate governance and acquire an understanding the key audit matters, then finally select the appropriate disclosure of key audit matters for the public to know. Therefore, this study explores whether the level of industry-specific expertise of accounting firms with will have impact on the disclosure of key audit matters, and whether corporate governance also affects the disclosure of key auditing matters. The empirical results show that the level of industry expertise of accounting firms affects the number of disclosure items of key audit matters. In addition, corporate governance is also an important factor.