我國金融監督管理委員會自2016年起採用關鍵查核事項(KAM),期望提升審計品質及審計報告之溝通功能,二者均依賴會計師對列為KAM的事項,能投入更多審計資源,並引起治理單位對該事項之關注,因而增加該事項之審計強度。本研究以公司自行申報數與審計核定數之差異,作為衡量審計強度的代理變數。研究結果顯示收入於2016年及2017年,均被認列為KAM的公司,其2017年自行申報收入數與審計核定數之差異,並未顯著大於2016年及2017年KAM其他組合類型公司的差異數。額外測試顯示會計師將收入認列為2016年KAM的傾向,能提高該會計師將收入列為2017年KAM的機率。整體研究結果顯示將收入列為關鍵查核事項,未能提昇收入的審計強度,而較可能來自會計師的傾向。
The Taiwan financial supervisory commission adapted audit standards regarding key audit matter (KAM) from 2016 in order to increase auditing quality and the communication function of key audit matters. These two merits depend on more resources put into the KAM item listed by auditors and the attention of those charged with governance. Our research uses the difference between the number for self-reported revenue and the number auditied as a proxy for auditing strength. The result shows that if a company has a KAM about revenues in both 2016 and 2017, the difference between the self-reported number and audited number is not significant different from companies with the other KAM types. An additional test shows that the tendency of an auditor to include revenues in 2016 KAM items increases the possibility of that auditor to report revenues as a 2017 KAM item. The overall results reveal that inclusion of revenues as KAM does not increase audit strength but results from the tendency of auditors.