| Summary: | 碩士 === 國立臺北商業大學 === 會計財稅研究所 === 107 === Due to a spate of fraud cases in recent years, the audit quality of auditors began to be questioned. In order to strengthen the communication between accountants and financial statements’ users, the International Auditing and Assurance Standards Board adopted International Standard on Auditing 700, forming an opinion and reporting on the financial statement, to standardize the format and content of the independent auditor’s report after asking interested parties. The most revolutionary refurbishment focus of this new type of the independent auditor’s report is the "key audit matters". According to the international standard on auditing, the key audit matters are those matters that, in auditor’s professional judgment, were of most significance in our audit of the consolidated financial statements. In making this determination, the auditor shall take into account the following matters: (1) Areas of higher assessed risk of material misstatement. (2) Significant auditor judgment relating to areas in the financial statements that involved significant management judgment. (3) The effect on the audit of significant events or transactions that occurred during the period. This study classified these three types of the standard into three different categories and discusses the effect of the types of disclosure on the audit quality in the electronics industry of Taiwan during 2016-2018. The results shows that: (1) When the company disclose the key audit matters of Category 1 and Category 2 at the same time, its audit quality is better than the company only reveals the key audit matters of Category 2; (2) When the company disclose key audit matters of Category 2 and Category 3 at the same time, it does not have better audit quality than the company only reveals the key audit matters of Category 2; (3) It also exposes that When the company exposes key audit matters of Category1、Category 2 and Category 3 at the same time, it does not have better audit quality than the company only reveals the key audit matters of Category 2. (4) The company whose key audit matters is greater than the average does not have a better audit quality.
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