美國上市公司會計監督委員會最近提出了對審計報告形式的更動，審計準 則公報 58 號的發布，要求會計師在審計報告中披露高審計風險的領域，規定 會計師必須依其專業判斷揭露關鍵查核事項，以期望減少審計預期落差和增加 資訊透明度。本文認為關鍵查核事項的披露內容可讀性會減輕會計師訴訟風 險，本研究以 2014 年與 2018 年間台灣發生重大財務危機之上市櫃公司為樣 本，主要探討新式查核報告中關鍵查核事項對於會計師訴訟風險之影響。實證 結果發現，新式查核事項的可讀性與會計師之訴訟風險並沒有顯著的關聯性； 但新式查核報告出現後，會計師較不會出具修正式意見。換言之，新式查核報 告的出現，可能減少會計師的訴訟風險，因此降低會計師出具意見之保守性。;Public Company Accounting Oversight Board(PCAOB) recently proposed a new regulation to audit report. Statements on Auditing Standards (SAS) No. 58 requires accountants disclose areas of high audit risk in audit reports and requires accountants to disclose key audit matters in accordance with their professional judgment. Looking forward to reduce the gap in audit expectations and increase information transparency. In this paper, we believes that the readability of key audit matters will reduce the accountant′s litigation risk. In this paper,we use listed company who experienced a major financial crisis in Taiwan between 2014 and 2019 as a sample ,in order to discusses the impact of key audit items in the new audit report on litigation risk. The empirical results found that after the emergence of the new type of audit report, accountants are less likely to issue modified opinions.
