實施新式查核報告對審計品質及查核成本之影響

Abstract

臺灣主管機關規定上市櫃公司應於2016年財務報表查核開始適用新式查核報告準則。本研究探討實施新式查核報告是否影響審計品質及查核成本，並使用異常應計數與達到盈餘門檻之機率作為審計品質之代理變數；查核成本衡量指標則為審計公費與查核報告延遲。實證結果顯示，新式查核報告實施後，審計品質顯著改善。至於查核成本方面，並未發現審計公費顯著提高或下降；然而，會計師出具查核報告之日期顯著縮短。綜上所述，本研究認為實施新式查核報告之效益大於其成本。

The regulators in Taiwan have recently implemented a new auditing standard that became effective after December 31, 2015, which required that auditors issue extended audit reports for listed companies. This thesis examines the impact of extended audit reports on audit quality and audit cost. Using absolute abnormal accruals and the probability to meet earnings threshold as audit quality measures, I find evidence that audit quality is significantly improved in the first year after the introduction of the new standard. As for audit costs measures, I do not find a significant change in audit fees. However, audit report lag has been significantly shortened in the post-regime period. These results suggest that the benefits of the new auditing standard outweigh its cost.