集團企業經營複雜化與委任同一會計師事務所查核對關鍵查核事項之影響

The Impact of Operating Complexity and Engagement of the Same Auditor for Affiliated Business Groups on Key Audit Matters

本研究旨在探討集團企業經營複雜化及是否委任同一會計師事務所查核，對查核報告中有關關鍵查核事項（KAM）揭露的影響。本研究以2016～2017年的上市櫃集團母公司作為研究樣本，實證結果發現經營愈複雜的集團企業，其合併查核報告所揭露之KAM項數與字數會愈多。當經營愈複雜，相較於非委任同一事務所查核，集團企業委任同一事務所會揭露較多之KAM項數與字數。此外，在低複雜化下，集團委任同一事務所查核，其查核報告中會減少KAM字數的表達；但在高複雜化下，集團委任同一事務所則會揭露較多之KAM項數與字數。本研究除協助瞭解集團企業經營複雜化與KAM揭露之關係外，有關查核團隊組成類型之實證結果，亦可作為集團企業未來委任查核團隊的參考。

This study examines the effects of operating complexity of business groups and engagement of the same audit firm on key audit matter (KAM) disclosures in audit reports. We sampled parent companies of OTC and listed business groups in Taiwan from 2016 to 2017. Empirical results indicate that the more complicated the group operations, the higher the number of KAMs reported and the lengthier the disclosures. Complex groups that engage the same firm disclose more matters and lengthier KAMs as compared to those that do not engage the same firm. Furthermore, this study finds that less complex business groups that engage the same firm use fewer words to describe KAMs in audit reports. On the contrary, complex business groups that engage the same firm disclose more matters and lengthier KAMs. Results of this study help us understand the relationship between operating complexity of business groups and KAM disclosures and serve as future reference for business groups when engaging audit firms.