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    題名: 香港上市公司關鍵查核事項揭露與企業風險之關聯性
    The Association between Key Audit Matters Disclosure and Corporate Risks: Evidence from Hong Kong
    作者: 孫怡安
    Sun, Yi-An
    貢獻者: 林宛瑩
    孫怡安
    Sun, Yi-An
    關鍵詞: 關鍵查核事項
    企業風險
    Key audit matters
    Corporate risk
    日期: 2018
    上傳時間: 2019-02-12 15:40:47 (UTC+8)
    摘要: 查核報告是會計師跟投資人溝通查核過程及結果的管道，近幾年，為提升查核報告之溝通價值，各準則制定機構要求查核人員額外揭露有助於財務報表使用者瞭解對企業而言最為重要的資訊，希望能讓財務報表使用者更瞭解查核過程。此新式會計師查核報告中改變最大及影響層面最廣的部分主要係要求會計師對上市（櫃）公司財務報表之會計師查核報告中溝通關鍵查核事項。
    關鍵查核事項的揭露原則上為經會計師專業判斷對該企業之風險最為相關之事項。因此，為探討關鍵查核事項揭露之項數及字數是否有反應企業之風險，本研究以香港上市公司為樣本，探討關鍵查核事項揭露之項數及字數來衡量其與企業風險之關聯性，實證結果顯示，關鍵查核事項之揭露會受到產業特性及會計資訊之影響而有所不同，且不論是項數或字數，關鍵查核事項之揭露會反映企業之財務風險及訴訟風險。
    Audit report is the channel which auditors communicate their audit process and results with investors. The standards setting organizations recently have released new guildline, requiring auditors to disclose more information to help users understand the most important part for the corporation, have a better understanding of the audit process and improve the communication value of the audit report. The most influential aspect of the new audit report mainly requires auditors to disclose Key Audit Matter （KAM） in the auditor report of the listed company’s financial statements. Key audit matters are things that in the auditor’s judgment are of most significance in the audit of the current period financial statements.
    This study measures the relevance between the disclosure of key audit matters and corporate risks. Using Hong Kong listed companies as samples, this study discusses whether the number and length of key audit matters reflect the risks of companies. The empirical results show that the disclosure of key auditing matters will be affected by the characteristics of the industry and accounting information, and the number of key audit matters and the length of it will both reflect the financial risks and litigation risks of the company.
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    描述: 碩士
    國立政治大學
    會計學系
    105353023
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0105353023
    資料類型: thesis
    DOI: 10.6814/THE.NCCU.ACCT.002.2019.F07
    顯示於類別:[會計學系] 學位論文

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