獨立董事與關鍵查核事項之關聯性──以臺灣本國銀行為例

The relationship between independent directors and key audit matters in the Taiwan domestic banking industry

隨著審計環境的改變，我國發布審計準則公報第57號「財務報表查核報告」和第58號「查核報告中關鍵查核事項之溝通」，使會計師針對企業財務報告出具之查核報告提供閱表者更多攸關訊息，提升查核報告之透明度。本研究目的在於探討獨立董事與關鍵查核事項之關聯性。本文以2016年至2018年本國銀行為分析標的，研究發現獨立董事與女性獨立董事扮演監督與溝通角色，提升公司治理機制，影響本國銀行關鍵查核事項。另，增額測試發現，本國銀行獨立董事監督機制，亦影響本國銀行非營運項目相關層級關鍵查核事項項目與字數，提升查核報告的資訊價值。

As the audit environment changing, the Statements of Auditing Standards No. 57 ''Forming an Opinion and Reporting on Financial Statements'' and No.58 ''Communicating Key Audit Matters in the Independent Auditor's Report'' were issued in Taiwan. They enable accountants to provide the readers more relevant information, which is based on the corporate financial reports, in audit reports. They also enhance the transparency of the audit report. The purpose of this study is to explore the relevance between independent directors and key audit matters. The analytical target of this paper is the data from the domestic banks from 2016 to 2018. The empirical results indicate that independent directors and female independent directors play the role of supervision and communication to enhance corporate governance mechanisms, and influence the key audit matters in the domestic banks. In addition, the increase test found that the supervision mechanism of independent directors in domestic banks also affect the non-operating key audit matters, and enhance the information value of the audit reports.