The Relation between Abnormal Accruals and Key Audit Matter: Evidence from Taiwan
碩士 === 朝陽科技大學 === 會計系 === 106 === Domestic Accounting Research and Development Foundation referred to International Standard on Auditing 700 (ISA700) and International Standard on Auditing 701 (ISA701), releasing Audit Standards Bulletin No. 57 and Audit Standards Bulletin NO.58. According to Audit...
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| Format: | Others |
| Language: | zh-TW |
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2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/75fnrn |
| Summary: | 碩士 === 朝陽科技大學 === 會計系 === 106 === Domestic Accounting Research and Development Foundation referred to International Standard on Auditing 700 (ISA700) and International Standard on Auditing 701 (ISA701), releasing Audit Standards Bulletin No. 57 and Audit Standards Bulletin NO.58. According to Audit Standards Bulletin No. 57 and relevant Audit Standards Bulletin, the new audit report provisions on financial statements would be applicable in line from the year of 2016. The new provisions revealed that the certified public accountant should submit the audit reports following the new formation while auditing every financial statement. In addition, the public entities are required to comply with the Audit Standards Bulletin No. 58 that they should explain the key audit matters toward important matters for the process in the report.
Whether it would arouse the notice of certified public accountants and drive them listing it as key audit matters in the report when there is a larger amount of abnormal accruals of the public entities is what we are interested in. In this study had we adopted the TAIEX-listed and OTC-listed companies’ audit report in 2016, and it turned out that the correlation between the abnormal accruals and key audit matters is mix.
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