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| Title: | 查核風險與關鍵查核事項報導之關聯性研究—以會計師懲戒案例為例
A Study on the Relationship between Audit Risk and Key Audit Matters Reporting: Evidence from Disciplinary Cases of Auditors |
| Authors: | 陳碧儀
Chen, Bi-Yi |
| Contributors: | 戚務君
Chi, Wu-Chun
陳碧儀
Chen, Bi-Yi |
| Keywords: | 會計師懲戒
關鍵查核事項
查核風險
Auditor Disciplinary Actions
Key Audit Matters (KAM)
Audit Risk |
| Date: | 2024 |
| Issue Date: | 2025-07-01 14:24:43 (UTC+8) |
| Abstract: | 本研究藉由探討會計師懲戒緣由及對應年度關鍵查核事項之揭露內容，檢視審計失敗與關鍵查核事項報導間之關聯性。研究發現，在40%的懲戒案例中，會計師已透過關鍵查核事項之揭露報導財務報表的重大誤述風險；餘60%之懲戒案例，則顯示會計師未能報導攸關的查核風險，因而反映會計師風險辨識之挑戰。其中，會計師實際遭懲戒之緣由主要為收入、財報正確性／存在性及內部控制等因素；而關鍵查核事項報導類別多為收入、存貨評價及應收款項減損。本研究建議會計師事務所再提升查核風險辨識之效能，據以決定審計方向和範圍，期能有效降低財務違失事件，避免受到主管機關懲戒處分，以維護會計師行業之專業信譽。
This study examines the relationship between audit failure and Key Audit Matters (KAM) reporting by analyzing disciplinary reasons of auditors and the disclosure of corresponding KAMs in the relevant audit years. The findings reveal that in 40% of the disciplinary cases, auditors identified risks of material misstatement of financial statements through disclosure of KAM reporting. In the remaining 60% of cases, auditors failed to report critical audit risks, thus reflecting challenges in risk identification. The actual primary reasons for auditor sanctions include issues related to revenue, the accuracy or existence of financial statements, and internal controls. In contrast, the most frequently reported KAM categories are revenue, inventory valuation, and impairment of receivables. The study suggests that audit firms should further enhance the effectiveness of audit risk identification to determine audit process better, thereby reducing financial misstatements and avoiding regulatory sanctions, ultimately preserving the professional reputation of the auditing profession. |
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| Description: | 碩士
國立政治大學
經營管理碩士學程(EMBA)
112932118 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0112932118 |
| Data Type: | thesis |
| Appears in Collections: | [經營管理碩士學程EMBA] 學位論文
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