面對全球性之金融風暴危機對投資人與金融市場帶來劇烈的影響，各界開始呼籲查核報告應提供閱表者更多主要企業經營風險及不確定資訊，而英國為了因應國際審計觀念轉變的趨勢，參考國際審計準則自訂ISA 700 (UK and Ireland)以改善傳統查核報告型態未能揭露足夠查核相關資訊之缺點。新式查核報告中影響層面最廣的部分即為關鍵查核事項(key audit matter)之說明，故本研究以裁量性應計項目與非保守會計師查核意見做為審計品質之代理變數，探討關鍵查核事項與會計師審計品質水準間之關聯性。研究結果顯示，關鍵查核事項之揭露能降低管理者透過裁量性應計項目美化財務報表之可能性，亦即提升審計品質水準；但在非保守會計師查核意見代理變數項下，並未發現增加關鍵查核事項段落能影響會計師出具非保守查核意見之決策；另外，本研究亦未發現關鍵查核事項揭露數量與審計品質水準之正向關聯性。

一、中文部分
邱茗囷，2015，國際審計監理議題重要趨勢，證券暨期貨月刊，第33卷 (7月)：15-27。
徐永堅，2016，審計準則公報第五十八號「查核報告中關鍵查核事項之溝通」之內容、影響與建議，證券暨期貨月刊，第34卷 (9月)：30-41。
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