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Title:	審計委員會特性與新式查核報告揭露透明度之關聯性研究 On the association between audit committee and the transparency of expanded auditor report
Authors:	李孟庭 Lee, Meng Ting
Contributors:	陳宇紳李孟庭 Lee, Meng Ting
Keywords:	新式查核報告審計委員會關鍵查核事項 expanded audit report audit committee key audit matter
Date:	2017
Issue Date:	2017-02-08 16:32:38 (UTC+8)
Abstract:	自金融風暴以來，公司投資者及其他利害關係人認為以往千篇一律之查核報告形式已不再符合需求，開始要求會計師能提供更攸關且更深入之資訊。為符合利害關係人之期待及需求，會計師查核報告正歷經長久以來最重大的改變。英國財務報告理事會(Financial Reporting Council)於2013年率先發佈新的會計師查核報告準則，對會計師查核報告格式與要素之重大改革作出回應。新式查核報告中，影響層面最廣為要求會計師於查核報告中溝通關鍵查核事項(Key Audit Matter)，其主要目的在於讓會計師面臨的查核風險與專業判斷能更透明的呈現出來，強化投資人對受查者財務資訊的信心。規範中強調會計師與治理單位之溝通，因此，作為治理單位中與會計師溝通並處理會計原則使用爭議之審計委員會，其重要性不言可喻。綜上，本研究探討審計委員會特性與新式查核報告中針對關鍵查核事項揭露透明度之關聯性，根據實證結果，審計委員會獨立性確實有助於提升會計師於查核報告揭露之透明度，且當樣本公司為由非四大會計師事務所查核、高股價淨值比及非金融產業時，效果更加明顯。
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Description:	碩士國立政治大學會計學系 103353008
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0103353008
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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