| Summary: | 碩士 === 中原大學 === 會計研究所 === 106 === The previous audit report, irrespective of the type of organization of the company, did not differ in the method of preparation and failed to effectively communicate important information about the audit process to the users of the financial statements. As the purpose and cost effectiveness of checking the financial statements of listed companies and non-listed companies is different, auditing standard No. 57 has different for the preparation of audit reports for listed companies and non-listed companies. In addition to enhancing the transparency and information value of financial reports, the new inspection report is characterized by key audit matters that enhance the communication between the accountants and investors and corporate governance units, and promote the attention of the management of the company to the disclosure of financial reports.
This paper uses the disclosure of key audit matters to explore whether or not to influence managers'' earnings management and divide the disclosure of key audit matters into two parts. Are the matters involved in key audit matters and the number of words reported in key audit matters. The empirical results are as follows. The key audit matters involve revenue items and asset items. There is no correlation between the company''s earnings management. There is a positive correlation between the management of surplus items involving expense items, and the possibility of exposing this part of the project will make the company''s earnings management more likely. In the second part of the measurement of the number of words, the empirical results show that the number of key audit reports has a significant positive correlation with earnings management. It means that when the company''s level of earnings management is higher, the more words the accountant has issued a key audit statement, the new type of audit report requires that the accountant should communicate with the management and communicate the most important matters of the financial statement of the current financial statement. The accountant will remind the financial information user of the facts in a more detailed report. The results also indicate that the accountant''s use of word count to reflect the relevance of managerial earnings management is a non-linear relationship. It also means that if there are too many word counts, information users may be overloaded.
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