查核報告之關鍵查核事項與盈餘穩健性

我國主管機關金融監督管理委員會為呼應自西方吹起的改革趨勢，依據國際審計準則ISA700修訂相關審計準則公報，並明訂上市（櫃）公司自2016年度起，財務報表之查核適用審計準則公報第57號「財務報表查核報告」及相關公報。在新的報告模式規定中，改變最大及影響層面最廣主要係要求會計師對上市（櫃）公司財務報表之會計師查核報告中溝通關鍵查核事項（Key Audit Matter）。我國參閱ISA 701增訂審計準則公報第五十八號，希望透過會計師的角度，進一步將該重大事項與財務報告附註之揭露做連結，說明辨識具顯著風險之理由和因應之審計程序，提供攸關、透明的資訊，促進查核報告之溝通價值。本文主要探究在新審計準則實施後，企業盈餘穩健性與會計師於其查核報告中所揭露之關鍵查核事項中會計科目個數是否具有關聯性。研究結果顯示，經由工具變數之兩階段法控制盈餘穩健性變數內生性後，企業會計盈餘穩健度與關鍵查核事項中揭露會計科目個數呈顯著正相關。結果表示企業盈餘穩健性較佳者，會提升會計師於查核報告中揭露關鍵事項的可能性，提供更多資訊給財務報表使用者助於提升查核報告資訊價值。

關鍵字

關鍵查核事項；盈餘穩健性；內生性

並列摘要

Financial Supervisory Commission in Taiwan responds to the reform trend that has emerged from the West, and revise the relevant auditing standard communiques in accordance with International Standards on Auditing ISA700. It also stipulates that the listed company will use the SAS. No. 57 "Financial Statements Audit Report" and related communiques for the audit of financial statements starting from 2016. In the new reporting model requirements, the largest change and the most influential aspect are mainly requiring the accountant to communicate Key Audit Matter in the auditor's report of the listed company's financial statements. Taiwan see ISA 701 revise the SAS. No. 58.From the perspective of the accountant, we hope to further link the material issues with the disclosure of the notes to the financial statements, explain the reasons for identifying the significant risks and the audit procedures that are applicable, provide relevant and transparent information, and promote the communication value of the audit reports. This study mainly investigates whether the firm's earnings conservatism is related to the number of key audit matters disclosed in the audit report after the implementation of the new auditing standards. The results of the study show that after controlling the endogeneity of earnings conservatism variables through the two-stage method of instrument variables, the firm's accounting earnings conservatism has a significant positive correlation with the number of key audit matters disclosed. The results indicate that the better corporate earnings conservatism will enhance the possibility of the accountants in exposing key audit matters in the audit report and provide more information to the users of the financial statements to help increase the value of the audit report information.