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研究生:王湘菱
研究生(外文):Shiangling Wang
論文名稱:關鍵查核事項揭露類別對審計品質影響之研究-以電子業為例
論文名稱(外文):The Effects of Type of Key Audit Matters on Audit Quality in the Electronics Industry of Taiwan.
指導教授:陳素緞陳素緞引用關係
指導教授(外文):Suduan Chen
學位類別:碩士
校院名稱:國立臺北商業大學
系所名稱:會計財稅研究所
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2019
畢業學年度:107
語文別:中文
論文頁數:50
中文關鍵詞:關鍵查核事項關鍵查核事項類別審計品質
外文關鍵詞:key audit mattersType of Key Audit Mattersaudit quality
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由於近年來弊案頻傳,審計人員的審計品質開始受到質疑,為了加強會計師與財務報表使用者間的溝通,國際審計準則委員會在詢問過利害關係人後,發布了ISA700「會計師查核報告」,來規範查核報告的格式與內容。而此次新式查核報告最革命性的翻新重點,便是「關鍵查核事項段」。依據審計準則公報之規定關鍵查核事項(Key Audit Matters,以下縮寫為KAM )即依會計師之專業判斷,對本期財務報表之查核最為重要之事項,且在決定關鍵查核事項時查核人員應考量下列情事:(1)所評估重大不實表達風險較高之領域(類別一)。(2)對財務報表中涉及管理階層重大判斷之領域,查核人員所作之重大判斷(類別二)。(3)於財務報導期間所發生之重大事件或交易對查核之影響(類別三)。本研究將公報規範之三類情事分為類別一至類別三,並以國內2016年至2018年上市上櫃電子產業為研究對象,探討KAM揭露類別與揭露數對審計品質之影響。研究結果發現:(1)當公司同時揭露類別一與類別二之KAM時其審計品質較公司僅揭露類別二之KAM好;(2)同時揭露類別二與類別三KAM之公司相比僅揭露類別二KAM之公司,未擁有較好之審計品質;(3)同時揭露類別一、類別二與類別三KAM之公司相比僅揭露類別二KAM之公司,未擁有較好之審計品質;(4)揭露之KAM大於平均數的公司,未擁有較好之審計品質。
Due to a spate of fraud cases in recent years, the audit quality of auditors began to be questioned. In order to strengthen the communication between accountants and financial statements’ users, the International Auditing and Assurance Standards Board adopted International Standard on Auditing 700, forming an opinion and reporting on the financial statement, to standardize the format and content of the independent auditor’s report after asking interested parties. The most revolutionary refurbishment focus of this new type of the independent auditor’s report is the "key audit matters". According to the international standard on auditing, the key audit matters are those matters that, in auditor’s professional judgment, were of most significance in our audit of the consolidated financial statements. In making this determination, the auditor shall take into account the following matters: (1) Areas of higher assessed risk of material misstatement. (2) Significant auditor judgment relating to areas in the financial statements that involved significant management judgment. (3) The effect on the audit of significant events or transactions that occurred during the period. This study classified these three types of the standard into three different categories and discusses the effect of the types of disclosure on the audit quality in the electronics industry of Taiwan during 2016-2018. The results shows that: (1) When the company disclose the key audit matters of Category 1 and Category 2 at the same time, its audit quality is better than the company only reveals the key audit matters of Category 2; (2) When the company disclose key audit matters of Category 2 and Category 3 at the same time, it does not have better audit quality than the company only reveals the key audit matters of Category 2; (3) It also exposes that When the company exposes key audit matters of Category1、Category 2 and Category 3 at the same time, it does not have better audit quality than the company only reveals the key audit matters of Category 2. (4) The company whose key audit matters is greater than the average does not have a better audit quality.
目 錄

中文摘要 Ⅰ
英文摘要 Ⅱ
誌謝 Ⅳ
目錄 Ⅴ
表目錄 Ⅶ
圖目錄 Ⅷ
第一章 前言 1
第一節 研究背景 1
第二節 研究動機 2
第三節 研究目的 4
第四節 研究架構與流程 8
第二章 文獻回顧與假說發展 9
第一節 新式查核報告相關文獻 9
第二節 關鍵查核事項 11
第三節 審計品質相關文獻 14
第四節 關鍵查核事項與審計品質之關係 17
第三章 研究方法 22
第一節 樣本與資料來源 22
第二節 實證模型與變數定義 24
第四章 實證結果與分析 30
第一節 敘述性統計 30
第二節 相關係數分析 32
第三節 回歸結果分析 35
第五章 結論與建議結論 38
第一節 研究結論 38
第二節 研究限制與建議 39
參考文獻 41
附錄 48
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