本研究主要探討會計師客戶重要性對新式查核報告關鍵查核事項揭露程度之影響，並探討審計委員會為調節效果。其中，以關鍵查核事項揭露項數、平均每項字數及總字數作為關鍵查核事項揭露程度之衡量，並以2016至2019年排除金融保險、證券業之上市上櫃公司為研究樣本。研究結果顯示會計師會因為客戶重要性而傾向揭露較之關鍵查核事項，在客戶重要性與是否設置審計委員會及審計委員會規模交互作用後，會使會計師揭露關鍵查核事項之項數及總字數減少，代表審計委員會具備一定的功能。另外，本研究發現無論有無使用審計委員會作為調節變數，客戶重要性皆不會對關鍵查核事項每項平均字數有顯著影響，顯見會計師於揭露每項關鍵查核事項時，習慣以一定之字數表達。

This study explores the influence of client importance on key audit matters in new audit reports and measures the key audit matter disclosures by the number of key audit matter disclosures, the average number of words of each disclosure, and the total number of words with the audit committee as the moderating variable. Listed and OTC companies in Taiwan from 2016 to 2019, excluding financial insurance and securities companies, were taken as the research samples. According to the results, accountants tend to disclose more key audit matters due to higher client importance, and the interaction between client importance and the establishment and size of audit committee reduces the number of key audit matters disclosed by accountants. In addition, according to this study when the audit committee is used as the moderating variable, client importance has insignificant effects on the average number of words of each key audit matter. Therefore, this study argues that accountants are accustomed to using a certain number of words when disclosing key audit matter.

第壹章	緒論	1
第一節	研究背景與動機	1
第二節	研究目的	5
第三節	研究流程	6
第貳章	文獻探討	8
第一節	關鍵查核事項	8
第二節	客戶重要性	14
第三節	審計委員會	17
第參章	研究方法	25
第一節	研究架構	25
第二節	研究變數衡量	26
第三節	迴歸模型	34
第四節	研究樣本	38
第肆章	實證結果	39
第一節	敘述性統計與單變量分析	39
第二節	相關性分析	44
第三節	迴歸分析	47
第四節	敏感性分析	53
第伍章	結論	56
第一節	研究結論	56
第二節	研究貢獻與實務建議	57
第三節	研究建議與限制	58
參考文獻	60

表目錄
表 4- 1：敘述性統計	38
表 4- 2：Pearson相關係數矩陣	42
表 4- 3：客戶重要性對關鍵查核事項揭露程度影響迴歸結果	45
表 4- 4：客戶重要性對關鍵查核事項揭露程度影響，以是否設置審計委員會為調節效果	50
表 4- 5：客戶重要性對關鍵查核事項揭露程度影響，以審計委員會專業程度為調節效果	51
表 4- 6：客戶重要性對關鍵查核事項揭露程度影響，以審計委員會規模為調節效果	52
表 4- 7：客戶重要性對關鍵查核事項揭露程度影響，以審計委員會專業程度為調節效果之額外測試	54
表 4- 8：客戶重要性對關鍵查核事項揭露程度影響，以審計委員會專業程度為調節效果之額外測試	55

圖目錄
圖1- 1：研究流程圖	7
圖3- 1：研究架構圖	25

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