會計師產業專精與關鍵查核事項揭露之關聯

Auditor Industry Specialization and the Disclosure of Key Audit Matters

本研究以2016年與2017年之台灣上市櫃公司為樣本，探討會計師產業專精對關鍵查核事項（key audit matter，簡稱KAM）揭露之影響。實證結果發現，產業專精會計師在查核報告中揭露較多項數的KAM。此外，以查核報告中每項KAM之平均說明字數衡量會計師對KAM揭露的程度，我們發現產業專精會計師對KAM的揭露程度較高。本研究認為因為產業專精會計師對該產業的專業知識及判斷能力較佳，且產業專精會計師欲維持其專家聲譽，因此能辨認、揭露較多項數的KAM以及對所揭露的KAM提供較詳盡的說明，如此不但能協助財務報表使用者瞭解為何該事項被列為KAM，也有利於產業專精會計師規避未來訴訟而損及聲譽之風險。 This study investigates the relationship between auditor industry specialization and the disclosure of key audit matters (KAMs). By studying Taiwanese listed fi rms in 2016 and 2017, we determine that industry-specialist auditors identify and report more KAMs. We also assess the average number of words that auditors use to explain a KAM to capture the extent of KAM disclosure. We find that industry-specialist auditors provide more thorough descriptions of identified KAMs. The empirical results are consistent with our expectations. Because industry-specialist auditors have superior knowledge and judgment than non-specialist auditors, they are more capable of identifying and reporting KAMs; industry-specialist auditors can elaborate on the KAMs identified in the audit report. Providing sufficient explanations of identified KAMs helps users of financial statements understand why a matter was counted as a KAM in the audit. This also helps industry-specialized auditors avoid future litigation, which would seriously damage their reputation.