The Influence On Key Audit Matter After The Accountant Being Punished

• Main Authors: YANG, YA-WEN, 楊雅雯
• Other Authors: HUANG, SHAIO YAN
• Format: Others
• Language: zh-TW
• Published: 2018
• Online Access: http://ndltd.ncl.edu.tw/handle/n4f9n2

碩士 === 國立中正大學 === 會計與資訊科技研究所 === 106 === Accountants are punished by the authorities for preventing them from making mistake again, auditing more carefully, and complying with the audit guidelines. Although the management is responsible for preparing financial reports, through professional accountants’ auditing can increase the confidence of users of financial reports .The key audit matter is the most important items for each company's audit situation. So each company may has different key audit matter. Therefore, the purpose of this paper is to examine the influence on key audit matter after the accountant being punished by authority. The empirical results show that the items or length on key audit matters have no difference between industry specialization auditor be punished and unpunished accountants. The key audit mattes issued by Big4’s sanction auditors are lower than unpunished auditors. And the longer announcement of disciplinary determination, the less key audit matters will be issued.