產業異常關鍵查核事項之查核報告與盈餘管理

我國自2016年起規定查核上市櫃企業的會計師，必須在受查公司的查核報告中，增加關鍵查核事項段落之撰寫。本研究採用英國財務報告理事會（Financial Reporting Council, FRC）的分類方式，將查核報告中所揭露出的關鍵查核事項(Key Audit Matters, KAMs)分成十二個類別，計算每一樣本年度及產業中，揭露KAM類別，將該產業中所出現的KAM類別最多次數的類別定義為產業KAM。若樣本企業的會計師查核報告中，其KAM有非產業KAM的類別，則表示出現產業異常關鍵查核事項。本研究企業操弄盈餘管理是否能反應會計師揭露產業異常關鍵查核事項。實證結果顯示產業異常關鍵查核事項與裁決性應計數(實質盈餘管理)呈現顯著正相關，表示企業進行盈餘管理程度(實質盈餘管理)越高，會計師越會揭露產業異常關鍵查核事項;企業進行盈餘管理程度越高，會計師越會出具只有一段之關鍵查核事項段，且揭露產業異常關鍵查核事項。因此企業操弄盈餘管理是會反應會計師揭露產業異常關鍵查核事項。

關鍵字

產業異常關鍵查核事項；盈餘管理

並列摘要

Since 2016, Taiwan has stipulated that accountants who audit listed companies must add paragraphs of key audit items to the audit reports of the companies they audit. In this study, the FRC classification method was adopted to divide the key audit items revealed in the audit report into 12 categories, calculate the KAM category disclosed in each year and industry, and define the category with the most times of KAM category in the industry as industrial KAM. If the sample enterprise's KAM is classified as non-industry KAM in the audit report of the accountant, it means that the industrial abnormal key audit matters occurred. The purpose of this study is to investigate whether the manipulation of earnings management can reflect the disclosure of industrial abnormal key audit matters by accountants. The empirical results show that there is a significant positive correlation between industry-specific key audit items and adjudicative accruals (real earnings management), indicating that the higher the degree of earnings management (real earnings management), the more accountants will disclose industrial abnormal key audit matters. The higher the degree of earnings management, the more likely the accountant will issue only one section of key audit matters, and disclose the industrial abnormal key audit matters. Therefore, the manipulation of earnings management by enterprises will reflect the disclosure of industrial abnormal key audit matters.