The association of accountants rotation and key audit matters

• Main Authors: HUANG, CHIA-HSIN, 黃佳歆
• Other Authors: HUANG, SHAIO-YAN
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/668w5c

碩士 === 國立中正大學 === 會計與資訊碩士在職專班 === 107 === This paper studies that currently the market cabinet financial report according to the controlling organization law in stipulated must pass through two above accountants to check the visa, also recent years for carried out the impetus company to govern with strengthens independence of the accountant, Our country Negotiable securities Controlling organization is impelling going on the market cabinet company accountants the regular wheel accent, and revised correlation scrutinization going on the market by the Taiwan stock market and the negotiable securities counter business center (cabinet) the corporate finance report operational procedure, the promotion checks the opinion fairly objective. This research designated our country goes on the market up to on cabinet company from 2016 to 2017 year’s material, because of whether has replaces accountant, replaces or two and so on the variables discusses forms a partnership accountant to turn the accent to check the item with the key whether has the relatedness. The research demonstrated when company business profit for just when simultaneously replaces two accountants to be able to create accountant to check in the item in the key to be able to expose more information, in replaces two accountants because checks on accountant to have the possibility because regarding this industry not ripe perhaps based on steady principle, causes to check the item regarding the key to explain and the project can propose more contents and the information let the report form user understand, when company business profit for negative value, replaces accountant of the accounting firm to check in the item in the key to expose more information.