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| Title: | 審計委員會之組成成員及其特性與關鍵查核事項可讀性之關聯
The Association between the Characteristics of Audit Committees and the Readability of Key Audit Matters |
| Authors: | 謝易辰
Hsieh, Yi-Chen |
| Contributors: | 張祐慈
Chang, Yu-Tzu
謝易辰
Hsieh, Yi-Chen |
| Keywords: | 審計委員會
關鍵查核事項
可讀性
Audit committee
Key audit matters
Readability |
| Date: | 2020 |
| Issue Date: | 2020-07-01 13:34:00 (UTC+8) |
| Abstract: | 本研究旨在探討審計委員會之特性，如會計專家背景成員、審計委員會開會次數、以及審計委員會成員兼職情形與查核報告中關鍵查核事項之可讀性是否有所關聯。舊式查核報告不足之處在於其無法提供報告使用者專屬於受查者的特定資訊，而依據審計準則第五十八號公報「查核報告中關鍵查核事項之溝通」，會計師必須從與治理單位的溝通事項中決定高度關注事項，並進而再自高度關注事項中決定關鍵查核事項，換言之，對本期查核最為重要之事項，我國亦於2016年起陸續發布及適用新式查核報告相關公報之規定。本研究以2016及2017兩年度台灣上市(櫃)公司為研究樣本，實證結果顯示審計委員會具有會計專家背景成員將降低關鍵查核事項可讀性，審計委員會成員兼職情形將增加關鍵查核事項可讀性。然而，審計委員會開會次數並未對關鍵查核事項可讀性有顯著影響。
This study investigates whether the characteristics of audit committees such as accounting experts, number of meetings, and multiple directorships affect the readability of key audit matters (KAMs). The auditor shall determine KAMs from those matters that required significant auditor attention in performing audits. The regulator in Taiwan incorporates the International Standards on Auditing to establish similar auditing standards including the KAMs so that CPA firms can provide a tailor-made audit report to their auditees. This study uses Taiwanese data to examine and find that accounting expert in audit committee has a significantly negative effect on the readability of KAMs. Multiple-directorships has a significantly positive effect on the readability of KAMs. However, the number of meetings of the audit committee does not have a significant effect on the readability of KAMs. |
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| Description: | 碩士
國立政治大學
會計學系
107353017 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0107353017 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202000567 |
| Appears in Collections: | [會計學系] 學位論文
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