影響關鍵查核事項揭露因素之探討:新上市（櫃）企業扮演的角色

本研究欲探討會計師在新式查核報告制度之下，查核新上市（櫃）企業時，是否會因為該企業為新上市（櫃）企業，而出具較多的關鍵查核事項。此外過去文獻表明，審計委員會的設立有助於提升資訊的揭露品質。因此本研究亦探討新上市（櫃）企業若是已經有設置審計委員會的情況之下，是否會降低會計師對於該企業財務報表品質的疑慮，而提出較少的關鍵查核事項。結果顯示，並沒有證據表明會計師對於新上市（櫃）企業會增加關鍵查核事項數目，其原因可能是因為會計師一般都會為了和新上市（櫃）企業維持長久的業務關係，而使會計師需要配合受查者的政策，進而喪失應有之獨立性，而使財務報表中關鍵查核事項應揭露的部分遭到忽視；其次在會計師查核有設置審計委員會的新上市（櫃）企業，則會減緩對其財報品質的隱憂，出具較少的關鍵查核事項。

關鍵字

關鍵查核事項

並列摘要

This article wants to study when accountants audit new listed （OTC） company under the new auditing standard, whether it will issue more Key Audit Matters because it is a new listed （OTC） company. In addition, prior research indicate that audit committee helps to improve the quality of information disclosure. Therefore, this article also wants to study a new listed （OTC） company already has an audit committee, whether it will reduce the accountant’s doubts about the quality of the company’s financial statements and issue fewer Key Audit Matters. The result shows that there is no evidence that accountants will increase the number of Key Audit Matters for new listed （OTC） companies. The reason may be that accountants generally have to maintain long-term business relationships with new listed (OTC) companies, and accountants need to cooperate with the policies of the manager, thereby losing their independence, and let Key Audit Matters in the financial statements should be exposed was ignored; In addition ,When accountants audit new listed （OTC） companies that already has an audit committee, It will decrease the doubts about the quality of its financial reports and issue fewer Key Audit Matters.