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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 王全三(Chuan-San Wang) | |
| dc.contributor.author | Ting-Ju Chen | en |
| dc.contributor.author | 陳亭如 | zh_TW |
| dc.date.accessioned | 2021-06-17T04:55:26Z | - |
| dc.date.available | 2023-08-03 | |
| dc.date.copyright | 2018-08-03 | |
| dc.date.issued | 2018 | |
| dc.date.submitted | 2018-07-29 | |
| dc.identifier.citation | 中華人民共和國財政部，2006，中國註冊會計師審計準則第 1324號——持續經營。
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/71146 | - |
| dc.description.abstract | 審計準則公報第五十八號自2016年起，要求查核報告揭露查核過程發現的最重要事項，此關鍵查核事項應使查核人員投入較多資源，用以提昇審計強度、降低審計風險。本研究以公司自行申報收入數與審計核定年度收入間之差異，作為衡量審計強度的代理變數及迴歸的應變數，進行雙重差分模型(difference-in-difference model)分析，2016年及/或2017年關鍵查核事項含有收入的公司年度作為實驗組，其他公司年度為控制組，2010年至2015年為控制期間，2016年及2017年為實驗期間，若關鍵查核事項確實「關鍵」而有審計風險，則自行申報收入數與審計核定年度收入間應有顯著差異。研究結果顯示實驗組與控制組間之自行申報收入數與審計核定數無顯著差異。額外測試不區分實驗組與控制組於關鍵查核事項實施前、後的原有差異，若僅使用2016年及2017年度資料，二組間仍無顯著差異。若將樣本期間擴大為2010年至2017年，實驗組與控制組則有差異，仍源自期間因素而非關鍵查核事項。整體研究結果顯示關鍵查核事項內含的收入事項未能反映審計風險。 | zh_TW |
| dc.description.abstract | Auditing Standards Bulletin No. 58 has required Audit Reports to reveal the most important issue discovered during the audit process since 2016. This Key Audit Matter regulation should attract more resources from auditors in order to decrease audit risks by increasing auditing strength. This study uses the difference between self-reported and audited annual revenue as a proxy for auditing strength and the dependent variable of regressions in a difference-in-difference model. The treatment group includes firm-years with 2016 and/or 2017 KAM of “revenues” and other firm-years are included as control group. Years 2010 to 2015 are used as control period, and years 2016 to 2017 as treatment period. If KAM is indeed a key audit matter that reveals audit risks, the self-reported revenue should significantly differ from the audited revenue. The result shows no significant difference in the two numbers between the treatment group and the control group. The additional test that does not control for treatment and control periods, also shows no difference between the two groups when sample period ranges from 2016 to 2017. There is significant difference between the treatment group and the control group when sample period ranges from 2010 to 2017. The difference causes from the term effect, not from KAM. The overall results reveal the inclusion of revenue as a KAM item does not reflex audit risks. | en |
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| dc.description.tableofcontents | 目錄
誌謝 i 中文摘要 ii Abstract iii 目錄 iv 圖目錄 vii 表目錄 viii 第一章 緒論 1 第二章 關鍵查核事項相關規範與現象 4 第一節 國外關鍵查核事項相關規範與現象 4 2.1.1英國對於關鍵查核事項相關規範與現象 4 2.1.2美國對於關鍵查核事項相關規範與現象 5 2.1.3新加坡對於關鍵查核事項相關規範與現象 9 第二節 中國與香港關鍵查核事項相關規範與現象 11 2.2.1 中國審計報告意見類型及形式內容概要說明 11 2.2.2 中國關鍵查核事項相關規範 13 2.2.3 香港關鍵查核事項實施概況 15 第三節 臺灣關鍵查核事項相關規範與現象 17 2.3.1 審計準則公報第五十七號：新式查核報告之適用制度概要說明 17 2.3.2 審計準則公報第五十八號：查核報告中關鍵查核事項之公報介紹 19 第三章 文獻回顧 23 第一節 涉及會計師（事務所）與關鍵查核事項之研究 23 3.1.1審計責任、成本 24 第二節 涉及財務報告編製者與關鍵查核事項之研究 26 第三節 涉及投資人、債權人、證券分析師等財務報告使用者與關鍵查核事項之研究 27 第四節 關鍵查核事項之其他研究 30 第四章 關鍵查核事項是否確為重大事項之假說建立 32 第一節 研究推論 32 第二節 假說建立 34 第五章 研究方法 35 第一節 收入認列 36 第二節 迴歸模型設立 37 5.2.1 模型建立與應變數解釋 37 5.2.2 自變數解釋 41 5.2.3 控制變數解釋 43 第三節 資料樣本分析 46 5.3.1 關鍵查核事項資料 46 5.3.2 會計師及其事務所資料 46 5.3.3 公司會計及證券市場資料 47 5.3.4 各應變數資料分群分析 58 第四節 敘述性統計及相關係數分析 67 5.4.1敘述性統計 67 5.4.2相關係數分析 68 第六章 實證結果 73 第一節 主要模型實證結果 73 6.1.1 以dmy_over_revenue作為應變數之模型1 73 6.1.2 以dif_TA_turnover_abs作為應變數之模型2 74 6.1.3 以dif_TA_turnover作為應變數之模型3 75 6.1.4 整體模型三種變數與假說之推論關聯分析 76 第二節 額外測試 80 6.2.1 額外測試說明 80 6.2.2 額外測試模型及變數解釋 81 6.2.3 額外測試結果 82 第三節 主要實證測試之各模型迴歸結果 89 第七章 結論 96 參考文獻 99 圖目錄 圖2-1 如何決定和溝通CAM 7 圖5-1 模型使用之自變數與雙重差分模型 42 表目錄 表2-1 IAASB、英國及美國之制度比較 8 表5-1 變數定義表 40 表5-2 複迴歸各變數與應變數之預期方向 45 表5-3 樣本篩選 47 表5-4 兩年皆將收入列入關鍵查核事項分配情形 48 表5-5 任一年度將收入列入關鍵查核事項分配情形 49 表5-6 總觀察值的產業分配比例 50 表5-7 兩年皆將收入列入關鍵查核事項 產業情形 52 表5-8 任一年度將收入列入關鍵查核事項 產業情形 55 表5-9 自行公告營收大於審計核定營收公司百分比數 58 表5-10 自行公告營收是否大於審計核定營收-兩年皆列入之百分比 59 表5-11 自行公告營收是否大於審計核定營收-任一年度列入之百分比 60 表5-12 自行公告營收與審計核定營收之差異取絕對值，以前期總資產(TA)作為分母-平均值 61 表5-13 自行公告營收與審計核定營收之差異取絕對值，以前期總資產(TA)作為分母-兩年皆列入公司平均值 62 表5-14 自行公告營收與審計核定營收之差異取絕對值，以前期總資產(TA)作為分母-任一年列入公司平均值 63 表5-15 自行公告營收與審計核定營收之差異，以前期總資產(TA)作為分母之平均值 64 表5-16 自行公告營收與審計核定營收之差異，以前期總資產(TA)為分母-兩年列入 65 表5-17 自行公告營收與審計核定營收之差異，以前期總資產為分母-任一年度 66 表5-18 總觀察值敘述性統計 69 表5-19 變數相關係數表 70 表6-1 主實證複迴歸結果 78 表6-2 額外性分析複迴歸結果-KAM實施年度 85 表6-3 額外性分析複迴歸結果-全樣本期間 87 表6-4 應變數：DMY_OVER_REVENUE各MODEL複迴歸結果 90 表6-5 應變數：DIF_TA_TURNOVER_ABS 各MODEL複迴歸結果 92 表6-6 應變數：DIF_TA_TURNOVER 各MODEL複迴歸結果 94 | |
| dc.language.iso | zh-TW | |
| dc.subject | 關鍵查核事項 | zh_TW |
| dc.subject | 查核風險 | zh_TW |
| dc.subject | 審計強度 | zh_TW |
| dc.subject | Key audit matter(KAM) | en |
| dc.subject | Audit risks | en |
| dc.subject | Auditing strength | en |
| dc.title | 關鍵查核事項是否顯示查核風險 | zh_TW |
| dc.title | Does Key Audit Matter Reveal Audit Risks? | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 106-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 陳坤志(Kun-Chih Chen),吳瑞萱(Ruei-Shian Wu),許耀文(Yaowen Hsu) | |
| dc.subject.keyword | 關鍵查核事項,查核風險,審計強度, | zh_TW |
| dc.subject.keyword | Key audit matter(KAM),Audit risks,Auditing strength, | en |
| dc.relation.page | 108 | |
| dc.identifier.doi | 10.6342/NTU201802074 | |
| dc.rights.note | 有償授權 | |
| dc.date.accepted | 2018-07-30 | |
| dc.contributor.author-college | 管理學院 | zh_TW |
| dc.contributor.author-dept | 會計學研究所 | zh_TW |
| 顯示於系所單位： | 會計學系 | |
文件中的檔案：
| 檔案 | 大小 | 格式 | |
|---|---|---|---|
| ntu-107-1.pdf 未授權公開取用 | 1.44 MB | Adobe PDF |
系統中的文件，除了特別指名其著作權條款之外，均受到著作權保護，並且保留所有的權利。