摘要(英) |
After the outbreak of large-scale financial report fraud cases such as the financial crisis in 2008, the audit report has undergone major changes. The domestic Accounting Research and Development Foundation has formulated domestic Auditing Standards Bulletin No. 57 "Financial Statement Audit Report" with reference to ISA 700 and ISA 701 "And No. 58 "Communication of Key Audit Matters in the Audit Report", the new type of audit report has been applicable since 2016. There are major changes in the content of the reform audit report and the disclosure of new key audit items. Accountants should follow their professional judgment reveals that the most important matters after communicating with the governance unit or management during the inspection are explained in the key inspection items section, mainly to reduce the information asymmetry relationship, so that report users can better understand the company′s risks.
This study selects electronic companies listed on the counters of the Cathay Pacific Taiwan ESG Sustainability High Dividend, Yuanta Taiwan ESG Sustainability, Fubon Corporate Governance and Taiwan Corporate Governance 100 Index constituent stocks from 2016 to 2019 as samples. The accountant issues the correlation between the number of key audit items and analyzes financial indicators such as gross profit margin, operating profit rate, and pre-tax net profit margin. The results of the study show that only the gross profit margin and the changes in key audits have changed negatively, which means that when the financial ratio increases, accountants will issue a smaller number of key audits, and most of the financial ratios are not related to the number of key audit items. |
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