新的審計準則新增關鍵查核事項(key audit matters)揭露的規定，要求會計師必須依其專業判斷，於查核報告中，揭露個別查核案件之重大風險事項。本文主要探究會計師事務所對於新式查核報告中關鍵查核事項揭露的影響。以英國高級板上市公司為研究樣本，實證結果發現，會計師事務所與關鍵查核事項之揭露多寡具有關聯性；會計師事務所的規模、產業專業、女性合夥人占比等特質，皆對關鍵查核事項之揭露數量有所影響，其中，規模及產業專業對關鍵查核事項之揭露數量為負向影響，女性合夥人占比則為正向影響。本研究更進一步發現，規模及產業專業對於關鍵查核事項揭露數量的負向影響，係來自於事務所本身的審計收入占總收入之比率較大所導致的，顯示事務所對審計收入的依賴性也是影響其查核報告中關鍵查核事項揭露決策的因素之一。綜上所述，研究證據顯示，查核報告的資訊價值不只與會計師事務所的規模、產業專業、女性合夥人占比等特質相關，更受到事務所的收入結構所影響，期許此研究結果，能提供主管機關未來制定監管措施的參考依據。

The new guidelines of International Standards on Auditing require auditors communicate key audit matters in auditor’s reports based on each specific audit case with their professional judgments. This study investigates the effect of accounting firms on key audit matters disclosed in the auditor’s report. Using a sample of premium listed firms in the United Kingdom, we find fixed effects of accounting firms on the number of key audit matters and the number of key audit matters is associated with accounting firm characteristics; namely, accounting firm size, whether the accounting firm is an industry expert and the percentage of female partners. Specifically, we find a negative association for accounting firm size and industry expert, respectively, and a positive association for the percentage of female partners. Furthermore, our results indicate that the negative relation between accounting firm size/industry expert and the number of key audit matters is driven by the proportion of audit fees in total fees suggesting that accounting firms’ fee concerns is a significant factor in making disclosure decision of key audit matters. Overall, our study provides some evidence that the usefulness and information value of extended auditor’s reports are pertinent to fee concerns of accounting firms.

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