公司治理評鑑結果與關鍵查核事項關係之研究

Research on the Relationship between Corporate Governance Evaluation Results and Key Audit Matters

曾瀞儀(Chin-Yi Tseng)

指導教授 ： 劉若蘭

國立臺中科技大學/商學院/會計資訊系碩士班/碩士(2019年)

摘要

本研究主要探討公司治理評鑑結果與關鍵查核事項揭露之關聯性，選取2016-2017年的上市櫃公司，以有列入「公司治理評鑑系統」的受查公司為研究對象，分析公司治理評鑑良窳是否會影響會計師提及關鍵查核事項的內容項次的數目，以及關鍵查核事項的類型。實證結果發現公司治理評鑑等級愈高者，會計師於年度查核報告中提及關鍵查核事項的內容項次數目會愈少，提及關鍵查核事項的總字數也相對較少。再者，公司治理評鑑等級愈高，會計師將無形資產減損認為是本期最為重要的查核項目之一的機會亦較低。本研究證據支持公司治理評鑑結果可以做為會計師執行查核工作與訂定查核風險的參考依據。

關鍵字

公司治理評鑑 ； 關鍵查核事項 ； 無形資產減損

並列摘要

This study examines the relationship between the corporate governance evaluation results and the audit report with the number of the communicate firms’ key audit matters (KAMs) items. I use sample of firms listed on the “Corporate Governance Evaluation System” for the 2016-2017 period to investigate whether the level of corporate governance evaluation could affect the number of the communicating KAMs items. The results show that the higher level of corporate governance evaluation, the CPAs disclosure the less items/words that addressed in the KAMs paragraphs. Moreover, there is a lower likelihood of intangible assets impairments that addressed in the KAMs paragraphs if firm has better grade of corporate governance assessment. The empirical results support the level of corporate governance evaluation can be used as a reference for performing audit work and doing audit risk judgement by the CPAs.

並列關鍵字

corporate governance evaluation ； key audit matters ； intangible assets impairment

參考文獻

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