企業違法情形與審計風險之關聯性

Abstract

本研究旨在探討企業違法事件與審計風險的關聯性，本文以審計公費、關鍵查核事項數、更換會計師事務所與財務報表重編四項觀察審計風險。以台灣公開發行公司的資料為樣本。實證結果發現當企業發生違法事件時，關鍵查核事項數目會增加，也會增加更換事務所的機率，顯示審計風險較高。除此之外，將違法事件分類後，關鍵查核事件與金融稅務及食品安全事件呈正向關係，而更換事務所與員工關係之違法事件相關。以審計公費而言，無證據顯示與違法事件呈現正相關，僅有稅務金融及食品安全事件會增加審計公費，環境保護事件則會與審計公費呈現負向關係。財務報表重編機率則與違法事件無顯著關係。整體而言，企業違法事件會影響審計風險的狀況，從不同面向觀察則有不同的影響。

This study examines the association between corporate violations and audit risk. This paper observes audit risk with four items: audit fees, number of key audit matters, switching audit firms, and financial statement restatement. The research data comes from the data of Taiwan public companies. The empirical results show that when an enterprise violates the law, the number of key audit matters will increase, and the probability of switching audit firm will also increase, indicating that the audit risk is relatively high. After the classification of illegal events, the number of key audit matters are positively related to finance, taxation, and food safety events, while switching firms are positively related to the violations about employee relation. In term of audit fees, there is no evidence show that there is a positive relationship between audit fees and corporate violations, only taxation, finance and food safety incidents will increase audit fees, and environmental protection events show a negative relationship with audit fees. Finally, the probability of financial statement restatement has no significant relationship with illegal events. Overall, corporate violations will affect the audit risk, and they will have different effects when observed from different perspectives.