在2008年金融風暴等大型財報舞弊案件爆發後，查核報告有了重大的改革，我國會計研究發展基金會參照 ISA 700 及ISA 701制定了我國審計準則公報第五十七號「財務報表查核報告」及第五十八號「查核報告中關鍵查核事項之溝通」，新式查核報告從2016年起開始適用，此次改革查核報告的內容有重大變動及新增關鍵查核事項的揭露，會計師應依其專業判斷揭露查核中與治理單位或管理階層溝通後認為最為重要之事項於關鍵查核事項段內說明，主要是為了降低資訊不對稱的關係，讓報表使用者能更清楚公司的風險所在。 本研究以 2016 年至 2019 年選取自國泰台灣ESG永續高股息、元大台灣ESG永續、富邦公司治理及台灣公司治理100指數成份股中上市櫃電子公司作為樣本，欲探討公司績效與會計師出具關鍵查核事項數量之間的關聯性，以毛利率、營業利益率、稅前淨利率等財務指標分析。研究結果顯示，僅毛利率與關鍵查核之變動情形呈負向變動，表示當財務比率增加，則會計師出具較少數量之關鍵查核事項，而大多數財務比率與關鍵查核事項項目多寡並無相關。 ;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.
