收入關鍵查核事項，對自行申報營收與查核營收間差異之影響

The Impact of Revenue Key Audit Matters on the Difference between Self-declared and AuditedRevenue

本文旨在探討會計師於查核報告收入關鍵查核事項中，所陳述會計師對於風險的因應之道，是否可解讀企業自行申報營收與查核營收間之差異。以2016至2018年上市櫃公司為樣本，並運用文字探勘技術擷取銷貨收入查核之相關程序。實證結果顯示，當會計師未提及風險評估程序時，會計師陳述進一步查核程序愈多，企業自行申報營收與查核營收間之差異愈大。而在會計師同時陳述執行風險評估程序與進一步查核程序下，所陳述風險評估程序較多且進一步查核程序較少者，企業自行申報營收與查核營收間之差異顯著較低。顯示會計師若在銷貨收入之查核過程中，透過較多風險評估程序評估後，認定客戶相對重大不實表達風險較低，從而執行較少的進一步查核程序時，銷貨收入認列金額允當表達的機率較高。反之，若會計師著重陳述進一步查核程序，自行申報營收與查核營收間之差異愈大。本文實證結果支持會計師於查核報告中揭露相關查核程序具關聯性，有助於傳達企業個別資訊予報表使用者，增進查核報告之溝通價值。

"This study examines whether the audit procedures of revenue key audit matters interpret thedifference between self-declared and audited revenue. We use data from 2016 to 2018 for listedcompanies in Taiwan as the sample and employ text and data mining to retrieve the relevantprocedures in revenue audits. The results show that when auditors disclose that further auditprocedures (FAPs) were performed but not risk assessment procedures (RAPs), the higher the numberof audit procedures, the higher the level of difference between self-declared and audited revenue.However, when auditors disclose RAPs and FAPs on audit reports, the difference between selfdeclaredand audit revenue is lower when the number of RAPs is high and the number of FAPs islow. The result supports the relevance of the auditor’s disclosure of the relevant audit procedures inthe audit report, which helps to communicate enterprise-specific information to the users of the auditreport and enhances the communication value of the audit report."