臺灣博碩士論文加值系統

在各國舞弊案件及 2008 年金融風暴過後，為了增加查核報告工作透明度，我國陸續發布審計公報 57、58 號，其中關鍵查核事項的出現，增加了治理單位及財報使用者雙向的溝通。本研究以 2019 年至 2021 年上市公司為樣本，探討具有產業專精的會計師是否影響關鍵查核事項的可讀性。實證結果顯示，具有豐富產業知識的簽證會計師，因自身擁有豐富的產業經驗及知識，對於該產業的判斷能力較佳，使公司審計品質較佳，有利於查核報告資訊傳遞，會計師查核之關鍵查核事項可讀性亦愈高。

After the fraud cases in various countries and the financial turmoil in 2008. In order to increase the transparency of audit reports, our country successively issued Audit standards No. 57 and No. 58. The emergence of key audit matters increased the two-way communication between governance units and financial report users. This study takes listed companies from 2019 to 2021 as a sample. Exploring whether audits with industry specialization affect the readability of key audit matters. The empirical results show the audits with rich industry knowledge, because of their rich industry experience and knowledge, have better judgment ability for the industry, which makes the company's audit quality better, and its company information will be more transparent, which is the key for audit to check The readability of check matters will also be improved

摘 要 ............................................................ I
目錄 ............................................................ III
表目錄 ........................................................... IV
第一章 緒論 ....................................................... 5
第二章 文獻探討與假說建立 ......................................... 8
第三章 研究方法 .................................................. 13
第一節 樣本期間與資料來源......................................13
第二節 迴歸模型說明及變數定義..................................14
第四章 實證結果與分析 ............................................ 20
第一節 敘述性統計..............................................20
第二節 皮爾森相關係數..........................................20
第三節 迴歸結果與分析..........................................23
第五章 結論與建議 ................................................ 25
第一節 研究結論................................................25
第二節 研究限制與後續研究建議..................................25
參考文獻 ......................................................... 26

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