會計師查核報告中的關鍵查核事項與審計公費之關聯性研究

全球金融海嘯造就了對審計攸關性的挑戰。財務報表使用者不僅將查核報告作為溝通審計相關事項的主要方法，而且期望得到更具攸關性和決策性的企業財務報表和審計資訊，從而做出最全面、最恰當的經營投資決策。國際審計準則委員會(IAASB)於2015年發布ISA700與701，並規範於2016年起全面適用新式查核報告。我國金融監督管理委員會為了與國際趨勢的會計師查核報告相協調，由會計研究發展基金會參照國際審計準則ISA 700的規定，於民國104年9月22日正式發佈審計準則公報第57號「財務報表查核報告」等相關公報。本研究以我國2016年至2017年之間之上市櫃公司為研究對象並進行實證分析，探討審計公費與新式查核報告中的關鍵查核事項之間的關聯性。本研究主張當企業所揭露之審計公費之金額越高，會使會計師的服務內容增加，進而揭露更多關鍵查核事項的資訊。本研究之實證結果顯示會計師於新式查核報告中所揭露的關鍵查核事項項目數與審計公費為正向的關係。結果表示當企業所揭露之審計公費之金額越高，代表其所揭露之關鍵查核事項之項目數越多。

關鍵字

關鍵查核事項；審計公費

並列摘要

The global financial tsunami has created a challenge to auditing. Financial statement users not only use the check report as the main method for communicating audit related matters, but also expect to obtain more relevant and decision-making corporate financial statements and audit information. In order to make the most comprehensive and appropriate business investment decisions. The International Auditing Standards Board (IAASB) released ISA700 and 701 in 2015 and standardized the full application of the new audit report from 2016. In order to coordinate with the international trend of accounting audit reports, the Financial Supervision and Development Commission of China refers to the provisions of the International Auditing Standard ISA 700. On September 22, 104, the official announcement of the Auditing Standards Bulletin No. 57 “Financial Statements Check Report” and other related bulletins were issued. This study takes the listed cabinet company between 2016 and 2017 as the research object and conducts empirical analysis. Exploring whether audit public fees will increase due to the impact of key audits in the new audit report. The empirical results of this study show that after the two-stage method of instrumental variables is used to control the endogenous nature of the audit fee variable. The number of key audit items disclosed by the accountant in the new type of check report is positively related to the audit fee. The results indicate that the higher the amount of the audited public fee disclosed by the company, the greater the number of items that represent the key audit items it exposes.