金融業關鍵查核事項、董事會結構與審計品質之相關研究

The Study of Key Auditing Matters, Board of Directors and Audit Quality

近年來企業舞弊案層出不窮，而為了改變制式化的查核報告，查核報告新增關鍵查核事項，提升查核報告的透明度。金融業其經營業務與一般產業有所不同，且風險性高，因此本研究以2016年至2018年金融產業公司為樣本，探討關鍵查核事項的揭露與審計品質之關聯性。其次，探討董事組成的獨立性是否會影響關鍵查核事項與審計品質之關聯性。本研究結果顯示，樣本公司之審計查核報告中揭露應收帳款減損關鍵查核事項且獨立董事比例較高者，會有較高的審計品質|其次，董事的獨立性對審計品質為負向影響，但採用新式查核報告第三年較首次採用報告第一年之審計品質報告佳，結果支持新式查核報告目的在於提高審計品質以及對查核報告使用者溝通之價值。

In recent years, more and more corrupt practices have occurred in the financial industry, in order to change the standardization of the audit report, the audit report adds key audit items to enhance the transparency of the audit report. Therefore, this study uses the financial industry companies from 2016 to 2018 as a sample to explore the correlation between the disclosure of key audit matters and audit quality. Secondly, to investigate whether the independence of director composition will affect the relevance of key audit items and audit quality. The results of this study show that the audit report of the sample company that reveals the key audit items of the impairment of accounts receivable and the proportion of independent directors is higher will have a higher audit quality| However, the third year of using the new audit report is better than the audit quality report in the first year of the first report. The results support the purpose of the new audit report to improve audit quality and the value of communication with users of the audit report.