臺灣博碩士論文加值系統

由於近年來公司發展快速、交易也越發複雜，舊式的三段式會計師查核報告所傳達的訊息顯然不足夠，因此國際審計準則委員會IAASB著手改革會計師所出具的查核報告，並在2015年發布了ISA700和ISA701，而我國審計準則委員會則就IAASB所發布的準則修訂了審計準則公報第57號和第58號，其中改變最大的就是第58號公報「查核報告中關鍵查核事項之溝通」，主要目的為對所執行之查核提供更高之透明度，俾增進查核報告之溝通價值。本研究認為關鍵查核事項之揭露能提高資訊透明度，並藉以提高公司績效，因此本研究以2016年和2017年皆採用新式查核報告的上市上櫃公司所揭露的關鍵查核事項作分析，以資產報酬率來衡量公司績效，分別探討關鍵查核事項之揭露數量以及揭露程度與公司績效之關聯性。根據本研究的實證結果發現，關鍵查核事項之揭露程度與公司績效具有一定程度的顯著關係。

Due to the rapid development of the company and the more complicated transactions in recent years, the audit reports with three paragraphs clearly show that the information of communication is not enough. Therefore, the International Auditing and Assurance Standards Board (IAASB) started to conduct the reform of audit report issued by accountants and released the ISA700 and ISA701 in 2015. The Accounting Research and Development Foundation in Taiwan referred IAASB standards to revise our audit standards and issue No. 57 and No. 58. The biggest change is the No. 58 “Communicating Key Audit Matters in the Independent Auditor’s Report”. The main purpose of communicating key audit matters is to enhance the communicative value of the auditor’s report by providing greater transparency about the audit that was performed. Our study considers that the disclosure of key audit matters can improve the transparency of information and enhance the company's performance. Thus, our study analyzed the key audit matters disclosed by listed companies in the new audit report in Taiwan in 2016 and 2017, and used Return On Assets (ROA)Rate to measure company performance. We want to discuss the relationship separately between the quantity of key audit matters and the degree of disclosure of key audit matters related to company performance. According to the empirical result of our study, we found that the degree of disclosure of key audit matters had a significant degree of relationship with company performance.

摘要
Abstract
謝辭
目錄
表目錄
圖目錄
第一章 緒論
第一節 研究背景及動機
第二節 研究目的及貢獻
第三節 研究架構及流程
第二章 文獻探討
第一節 關鍵查核事項之起源
第二節 資訊透明度之研究
第三節 公司績效之研究
第三章 研究方法
第一節 研究假說
第二節 研究變數
第三節 研究模型
第四節 研究期間、樣本選取、資料來源
第四章 實證結果
第一節 敘述性統計
第二節 相關係數分析
第三節 迴歸結果分析
第四節 敏感性測試
第五章 結論、限制與建議
第一節 研究結論
第二節 研究限制與建議
參考文獻
附錄

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