政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/118354

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/118354

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题名:	會計師產業專精及任期對關鍵查核事項之影響 -以台灣上市上櫃公司為例 The Effect of Auditor Industry Specialization and Tenure to Key Audit Matters-A Case Study on Taiwan Listed Company
作者:	蕭宇翔 Xiao, Yu-Xiang
贡献者:	戚務君蕭宇翔 Xiao, Yu-Xiang
关键词:	關鍵查核事項會計師產業專精會計師任期 Key audit matters Auditor industry specialization Auditor tenure
日期:	2018
上传时间:	2018-07-04 14:45:20 (UTC+8)
摘要:	新式查核報告準則之發布為會計師查核報告帶來重大之變革，其中最為重大之變革即為關鍵查核事項之揭露，關鍵查核事項之揭露對各方利害關係人帶來相當之影響，由此可知關鍵查核事項具資訊價值，因爲其具資訊價值而且會計師揭露關鍵查核事項有助於增加投資人對其之信賴並影響投資人對其責任之判斷，因此會計師會特別重視關鍵查核事項，再者，關鍵查核事項的揭露會提升審計品質，由此可知，關鍵查核事項為審計品質之一環，會計師之產業專精及任期會對審計品質有影響，因此，在新公報導入後，會計師任期及產業專精是否會對關鍵查核事項有影響為本研究之研究重點，再者，因為我國採用雙簽會計師制度，因此，本研究分別針對主簽及副簽會計師之產業專精及任期對關鍵查核事項揭露程度做實證分析，實證結果顯示主簽會計師之產業專精及任期有助於提升關鍵查核事項之揭露程度。 The revision of the audit standards has brought a significant changes to the audit report. The most significant changes are the disclosure of key audit matters. The disclosure of key audit matters has a considerable impact on all stakeholders. Key audit matters have information value and auditor exposing it can go far towards increasing trust between investors and auditors which could be a standard for investors to judge on auditors’ responsibilities. Therefore, auditors will take key audit matters seriously when auditing. Furthermore, the disclosure of key audit matters will improve the audit quality. It can be seen that key audit matters are part of the audit quality. The auditor industry specialization and tenure will have an impact on the audit quality. Therefore, after the revision of the audit standards, the emphasis of our study is whether auditor industry specialization and tenure will influence the key audit matters. Furthermore, because Taiwan adopts Dual Attestation System, our study use empirical analysis to test the influence of auditor industry specialization and tenure on the lead auditor and concurrent auditor to the degree of disclosure of key audit matters. Empirical results show that the lead auditor`s industry specialization and tenure will help to improve the disclosure of the key audit matters.
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Whittington. 1999. What do industry-specialist auditors know?. Journal of accounting research 37 (January): 191-208. Taylor, M. H. 2000. The effects of industry specialization on auditors` inherent risk assessments and confidence judgements. Contemporary Accounting Research 17 (April): 693-712. Turner, L. 2002. Testimony and Statements before the Committee on Banking, Housing, and Urban Affairs United States Senate, Available at: http: / /banking.senate.gov/02 02hrg/022602/turner.htm. Wright, A. M., and S. Wright. 2014. Modification of the audit report: Mitigating investor attribution by disclosing the auditor’s judgment process. Behavioral Research in Accounting 26 (February): 35-50.
描述:	碩士國立政治大學會計學系 105353005
資料來源:	http://thesis.lib.nccu.edu.tw/record/#G0105353005
数据类型:	thesis
DOI:	10.6814/THE.NCCU.ACCT.011.2018.F07
显示于类别:	[會計學系] 學位論文

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