新財務報導準則施行對關鍵查核事項內容之影響

The Impact of Adopting New IFRS on Key Audit Matters

本研究以2017年至2018年間臺灣上市櫃公司為樣本，探討施行新財務報導準則與關鍵查核事項內容相似度之關聯性。2018年有兩項重要的新財務報導準則施行：國際財務報導準則第9號（IFRS 9）與第15號（IFRS 15）。IFRS 9取代了國際會計準則（IAS）第39號，改變了金融資產的衡量、認列與減損方式，對持有龐大部位金融資產之企業有重大的影響，亦提升會計師的查核風險。IFRS 15則是取代IAS第18號及其他相關準則，對各種產業的收入認列提供了較單一的整合性規範。為瞭解會計師是否改變關鍵查核事項的揭露內容，以減輕會計師之訴訟風險。本研究以文字探勘的方式，衡量關鍵查核事項內容相似性程度，結果發現實行IFRS 9與IFRS 15後，樣本公司的關鍵查核事項內容相似度有降低的情形，表示新財務報導準則實施後，可能對會計師的訴訟風險認知產生影響，進而改變關鍵查核事項揭露的內容。

This study uses listed companies in Taiwan as a sample from 2017 to 2018 to examine the association between key audit matters and the implementation of International Financial Reporting Standards (IFRS). In 2018, two important standards were implemented: IFRS 9 and IFRS 15. IFRS 9 replaces International Accounting Standards (IAS) 39 and changes the classification, measurement, and impairment methods for financial assets, significantly impacting companies with high financial assets and affecting auditors’litigation risk. IFRS 15 replaces IAS 18 and other related rules, providing an integrated standard for revenue recognition in various industries. To investigate whether auditors change the writing of key audit matters to mitigate risks, this study uses text mining to analyze the content of the key audit matters. The results show that the implementation of IFRS 9 and IFRS 15 is associated with lower similarities of key audit matters. The findings may indicate that the implementation of new financial reporting standards has a significant impact on auditors’litigation risk, thereby changing the content of the disclosure of key audit matters.