| Summary: | 碩士 === 逢甲大學 === 財稅學系 === 107 === There have been numerous accounting fraud scandals occurring in recent decades, and investors have a more negative perception of the corporation. Because the information of the prior audit report is insufficient, the International Auditing (IAASB) and Assurance Standards Board began to conduct the reform of the new audit report. The Accounting Research and Development Foundation referred IAASB standards to release NO.58 “Communicating key audit matters (KAM) in the independent auditors’ report”. Using Taiwan listed firms from 2016 to 2017, this study aims to investigate the impact of Chief Executive Officer education and work experience backgrounds on key audit matters. This paper shows that CEO with an accounting degree will reduce the disclosure level of KAM in the auditor’s report. Second, CEO with finance degree and CEO with a law degree will increase the disclosure level of KAM in the auditor’s report. Third, CEO with at least five years of tenures and CEO with abroad working experience will increase the disclosure level of KAM in the auditor’s report. Finally, audit firms issue the different length of KAM due to the individual depiction.
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