自21世紀以來,企業之財務報表弊案頻傳,審計委員會的職能為監督企業財務報導、會計師查核報告工作、會計師選任與溝通等,我國認為審計委員會為強化公司治理重要的一環,於2013年開始擴大要求企業設置審計委員會。過去查核報告僅能表達會計師的意見類型,無法明確傳達可能存在的企業風險,隨著新式查核報告與關鍵查核事項的出現,要求會計師揭露本期之關鍵事項,提升查核報告的資訊價值。綜上,本研究探討審計委員會成員平均兼任家數與專業性對關鍵查核事項之揭露程度(項次、字數)影響。實證結果顯示審計委員會成員平均兼任家數與項次之間呈顯著正向關係;專業性與字數之間呈顯著負向關係,表示成員的平均兼任情況與專業性對關鍵查核事項之項次、字數有一定程度的影響。
Since the 2000s, the fraud of financial statement becomes prevalently. The audit committee which could strength corporate governance of companies based on the supervision of corporates’ financial reporting and audit reports, on the selection of auditor and communication with auditor are required to be established from 2013 in Taiwan. Previous audit reports only reveal the type of opinion and do not give people a better understanding of what auditors do and how auditors do it. Key audit matters help investors to understand where the greatest of those risks lie in the eyes of the auditor to improve the communication of auditors. This research examines the relationship between the audit committee and key audit matters. Specifically, the characteristics of audit committee as busy directors (directors with multiple board appointment) and financial expertise are adopted. The results indicate more items of key audit matters are positively associated with the busy directors, and the number of texts in key audit matters are negatively associated with the financial expertise.