產業異常關鍵查核事項之查核報告與會計師客戶重要性之關聯性研究

自2016年起，我國規定查核上市、上櫃公司企業的會計師，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，若在相同產業中，有會計師願意揭露與同產業其他大多數會計師不同的關鍵查核事項，此關鍵查核事項本文稱為產業異常關鍵查核事項。本研究即探討2016年到2019年，我國上市櫃企業，若其會計師揭露產業異常關鍵查核事項及上市櫃企業對其會計師具有客戶重要性與其盈餘管理之間的關係。實證結果顯示，當主簽會計師、副簽會計師及會計師事務所的客戶重要性越大時，企業的會計師查核報告越不會出具產業關鍵查核事項，且越不會將產業關鍵查核事項書寫在查核報告較明顯之處。

關鍵字

產業異常關鍵查核事項；會計師客戶重要性

並列摘要

Since 2016, our country's audit strategy, corporate accounting, must be in check by the company's audit report, increase the key audit matters of paragraph writing, if in the same industry, have accountant to reveal different from most other accountants with industry key audit matters, the key audit issues in this paper, referred to as the industry IAKAM key audit issues. This research is to explore the relationship between earnings management of listed enterprises in China and their accountants' disclosure of industry IAKAM key audit matters and the customer importance of listed enterprises to their accountants. The empirical results show that the more important the principal auditor, the deputy auditor and the clients of the accounting firm are, the less the key items of industry audit will be presented in the audit report of the enterprise, and the less the key items of industry audit will be written in the more obvious part of the audit report.