會計師輪調制度與關鍵查核事項之關聯性研究

The Relationship between Auditor Rotation and Key Audit Matters

為提升審計品質，增加資訊價值，避免會計師任期過長而影響獨立性，各國紛紛制定會計師輪調制度。我國自2009年起發布的第46號審計準則公報，要求簽證會計師必須進行強制性輪調。因此針對輪調制度是否對審計品質產生影響進行實證研究，並以裁決性應計數、繼續經營疑慮等代理變數來衡量。為提高財務報導資訊價值，我國於2017年全面採用新式查核報告書，要求會計師於查核報告中增加關鍵查核事項的揭露，提供使用者更多的資訊內涵。因此本研究以2016~2020年上市櫃公司會計師是否進行輪調是否對查核報告對關鍵查核事項揭露產生影響進行實證研究，以關鍵查核事項的揭露程度，作為審計品質的代理變數，結果顯示兩者間存在負向關係，會計師輪調後減少關鍵查核事項之揭露。

In order to avoid Auditors’ long Tenure, which will affect the independence and reduce the Audit quality, various countries have developed the Auditor Rotation. Taiwan has issued the No. 46 Statements on Auditing Standards since 2009, requiring Certified Public Accountants to conduct mandatory rotation. Past studies have conducted empirical research on the impact of auditor rotation on audit quality and post-implementation effectiveness, and measured by proxy variables such as discretionary accrual and Going Concern Opinions. In 2017, Taiwan adopted a new type of Audit Report comprehensively, it requires accountants to increase the disclosure of key Audit Matters in the audit report, enhancing the responsibility of accountants and providing users with more information, Therefore, this study adopts the degree of disclosure of key audit matters as a proxy variable of audit quality. It collects the key audit matters disclosed in the audit report of listed OTC companies from 2016 to 2020 and discuss whether the auditor rotation has an impact on the Key Audit Matters issued by accountants. The results show that there is a negative relationship between those two, and the disclosure of Key Audit Matters has been reduced after the auditor rotation.