| Summary: | 碩士 === 國立中正大學 === 會計與資訊科技研究所 === 106 === The purpose of this thesis is to explore the association between Key Audit Matters (KAM) and audit quality, and it uses Financial Statement Divergence Score (FSD Score) proposed by Amiram et al. (2015) as the proxy variable for audit quality. Furthermore, it also discusses the impact of CPA firms and CPAs on audit quality.
The empirical results show that there is no significant relationship between the number of items or words on KAM and FSD Score. In the aspect of CPA firms and CPAs, whether the CPA firm which is responsible for the audit is Big 4 or not, there is no significant relation between it and FSD Score. In addition, there is highly significant negative relation between the length of the audit tenure and FSD Score.
When the financial statements quality of the company is challenged by the CPA or there are other significant concerns of the company, the CPA writes down the more number of items or words on KAM. Whether the CPA firm which is responsible for the audit is Big 4 or not, there is no significant relation between it and FSD Score. However, another result shows that it can inhibit the growth of FSD Score effectively by longer audit tenure.
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