財務報表品質與關鍵查核事項之關聯性

The Relationship Between Quality of Financial Statement and Key Audit Matters

10.6295/TAMJ.202302_23(1).0002

黃劭彥(Shaio-Yan Huang)；林琦珍(Chi-Chen Lin)；黃郁婷(Yu-Ting Huang)；陳皓宇(Hao-Yu Chen)

財務報表品質 ； 關鍵查核事項 ； 會計師行為 ； quality of financial report ； key audit matters ； accountant behavior

台灣管理學刊

23卷1期（2023 / 02 / 01）

25 - 49

繁體中文;英文

過往許多研究指出公司財務報表品質之差異會影響會計師決定採用類型不同，或是增加額外查核程序，及出具修正式無保留或保留意見等相關行為；但傳統制式查核報告，相對較難檢視此類型之資訊；而藉由審計準則第58號，本研究將檢驗財務報表品質是否將影響會計師對查核程序之決定，與關鍵查核事項中所揭露資訊量。根據實證結果顯示，當公司財報品質愈為低落，其經營風險則可能較高，會計師將在查核報告中揭露之關鍵查核事項項目數與字數將會愈多，做為傳遞風險之訊號，試圖降低利害關係人因資訊不對稱而制定錯誤決策之可能性。

Many previous studies have pointed out that differences in the quality of company financial reports will affect accountants' decision to adopt different types, or to add additional verification procedures, and to issue amended unqualified or qualified opinions. However, it is relatively difficult to examine this type of review report with traditional standards. Information; with the use of Auditing Standard No. 58, this study will examine whether the quality of financial reports will affect the accountant's decision on the audit procedures and the amount of information disclosed in key audit items. The empirical results show that if companies prefer to engage in profit-up manipulation, accountants will reveal more key audit items to enhance the information content.

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