| Summary: | 碩士 === 國立臺灣大學 === 會計學研究所 === 107 === Taiwan issued the Auditing Standard No. 57 “Forming an Opinion and Reporting on Financial Statements” on September 22, 2015, and on April 12, 2016, issued the Auditing Standard No. 58 “Communicating Key Audit Matters in the Independent Auditor’s Report”. The listed company shall apply the new type of audit report from the financial report for 2016. In order to understand the factors considered by the accountants in the reporting of the key audit matters, this study focuses on the reasons for the differences between the key audit matters in 2016 and 2017.
The results of the study found that the reasons for the differences were: (1) in the areas of significant judgments, estimates and assumptions in the financial statements, (2) in the areas where the risk of material misstatement is assessed, (3) the rotation of the accountant in 2017, (4) The impact of major events or transactions that occurred during the financial reporting period on the audit, and (5) the amount of personal preference of the accountant for key audit matters.
And “Estimated amount of the present value of future cash flow or recoverable amount” is the most detailed item of “in the areas of significant judgments, estimates and assumptions in the financial statements”; “other areas with high risk of material misstatement after professional judgments” is the most detailed item of “in the areas where the risk of material misstatement is assessed”; “purchase or dispose of assets in the current period, and the amount reached or did not reach materiality” is the most detailed item of “ The impact of major events or transactions that occurred during the financial reporting period on the audit”.
After conducting the above analysis, this study also examines the major changes in key audit matters of all industries and the reasons for the differences.
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