有鑑於原查核報告提供給投資人的資訊較少，IAASB發布新式查核報告提供更多有關受查公司資訊，會計師依查核時最重要的事項表達於新式查核報告中關鍵查核事項段，審計公報中有規範關鍵查核事項需直接連結該事項至受查者之特定情況，且避免標準化用語，關鍵查核事項段為新式查核報告中能直接瞭解受查公司之段落。負面訊息為公司資訊之一，因此本文探討負面訊息與會計師出具關鍵查核事項是否存有關聯性。金融業為高度管制之產業，相對而言半導體為非高度管制之產業，本文利用文字探勘技術分析、歸納高度管制與非高度管制之產業關鍵查核事項區別異同處。本文研究發現關鍵查核事項具有資訊能提供投資人公司的風險，但兩產業皆有第二年的關鍵查核事項較第一年的關鍵查核事項科目數有減少的現象，金融業相較於半導體減少程度較小；兩產業的第二年的關鍵查核事項與負面訊息之關聯性也低於第一年。;In view of the lack of information provided to investors by the audit report, IAASB issued a new audit report to provide more information about the company being investigated. The most important matters of the accountant′s audit are expressed in the key audit matters in the new audit report. There are normative key audit matters that need to be directly linked to the specific circumstances of the subject and avoid standardized language in the audit bulletin. The key audit matters are the paragraphs in the new check report that directly understand the company′s risks. Negative information is one of the company′s information, so this article explores whether negative information are related to the key audit matters issued by accountants. The financial industry is a highly regulated industry, and semiconductors are relatively non-highly regulated industries. This paper uses the text mining technology to analyze and summarize the differences and similarities between the key audit matters of highly regulated and non-highly regulated industries. The results show that the key audit matters have information and can provide the company′s risks to investors. However, the number of the key audit matters in the second year is less than the first year, which happens in both industries. The reduction number of financial industry is smaller than semiconductor industry. The correlation between the key audits of the two industries and the negative news in the second year is also lower than the first year.
