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Title: | 探討關鍵查核事項之差異-以2016及2017年為例 The discussion of the differences of the key audit matters: focusing on 2016 and 2017 |
Authors: | Teng-Han Hou 侯登瀚 |
Advisor: | 王泰昌,劉嘉雯 |
Keyword: | 新式查核報告,關鍵查核事項,審計準則, Audit report,Key audit matter,Audit standard, |
Publication Year : | 2019 |
Degree: | 碩士 |
Abstract: | 我國於2015年9月22日發布審計準則第57號公報「財務報表查核報告」,並於2016年4月12日接著發布審計準則公報第58號「查核報告中關鍵查核事項之溝通」,並規範上市櫃公司應自2016年度之財務報告起開始適用新式查核報告。為了瞭解會計師出具關鍵查核事項於查核報告時所考量之因素,本研究以審計準則公報第58號作為基礎,將著重於探討2016年及2017年關鍵查核事項差異產生之原因。研究結果發現差異產生之原因之前五名依序為:
(1) 對財務報表中涉重大判斷、估計及假設之領域 (2) 評估重大不實表達風險較高之領域 (3) 主簽會計師於2017年輪調 (4) 於財務報導期間所發生之重大事件或交易對查核之影響 (5) 主簽會計師對關鍵查核事項有個人偏好出具之數量。 而「對財務報表中涉重大判斷、估計及假設之領域」又以「對未來現金流量折現值或可回收金額等金額之估計」為最多之細項;「評估重大不實表達風險較高之領域」又以「其他經會計師專業判斷後,具有重大不實表達風險較高之領域」為最多之細項;「於財務報導期間所發生之重大事件或交易對查核之影響」則以「當期增添或處分資產,且其金額達到或未達到重大性」為最多。 而本研究進行上述分析後,亦以區分產業的方式,檢視各產業關鍵查核事項主要的變化,及產生該項差異之原因。 Taiwan issued the Auditing Standard No. 57 “Forming an Opinion and Reporting on Financial Statements” on September 22, 2015, and on April 12, 2016, issued the Auditing Standard No. 58 “Communicating Key Audit Matters in the Independent Auditor’s Report”. The listed company shall apply the new type of audit report from the financial report for 2016. In order to understand the factors considered by the accountants in the reporting of the key audit matters, this study focuses on the reasons for the differences between the key audit matters in 2016 and 2017. The results of the study found that the reasons for the differences were: (1) in the areas of significant judgments, estimates and assumptions in the financial statements, (2) in the areas where the risk of material misstatement is assessed, (3) the rotation of the accountant in 2017, (4) The impact of major events or transactions that occurred during the financial reporting period on the audit, and (5) the amount of personal preference of the accountant for key audit matters. And “Estimated amount of the present value of future cash flow or recoverable amount” is the most detailed item of “in the areas of significant judgments, estimates and assumptions in the financial statements”; “other areas with high risk of material misstatement after professional judgments” is the most detailed item of “in the areas where the risk of material misstatement is assessed”; “purchase or dispose of assets in the current period, and the amount reached or did not reach materiality” is the most detailed item of “ The impact of major events or transactions that occurred during the financial reporting period on the audit”. After conducting the above analysis, this study also examines the major changes in key audit matters of all industries and the reasons for the differences. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/72937 |
DOI: | 10.6342/NTU201901692 |
Fulltext Rights: | 有償授權 |
Appears in Collections: | 會計學系 |
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File | Size | Format | |
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ntu-108-1.pdf Restricted Access | 4.11 MB | Adobe PDF |
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