「資訊不對稱」一詞經常出現在我們的生活中，而擁有的資訊量係我們做決定的根基，近期COVID-19疫情肆虐，重創全球經濟，全球金融市場震盪，疫情亦增加查核難度，使管理更有操縱財務報表的機會，2020年康友製藥、淘帝-KY也被報導出財務報表不實的負面消息，更有另一家KY股-英瑞因為無法如期償還供應商貨款，而被爆擁有龐大資金缺口以及財務虧損，由此可知，如何降低利害關係人與管理階層之間的資訊不對稱成為格外重要的議題。我國於2015年發布審計準則公報第57號「財務報表查核報告」，2016年發布審計準則公報第58號「查核報告中關鍵查核事項之溝通」，其中關鍵查核事項使會計師得依其專業判斷及各公司不同之財務及實務狀況，客製化其查核意見，羅列對當期財務報表查核最攸關之事項，希望可以降低資訊不對稱，亦使查核意見更為允當表達。本研究探討2016年至2019年，台灣所有上市(櫃)公司(排除金融及保險業樣本)，從台灣經濟新報TEJ關鍵查核事項模組中取得相關資料，研究關鍵查核事項對盈餘管理之影響，探討同一年度資料間之關係，以及年度資料變化間之關聯性。本研究主係為探討管理階層操縱損益增加其與利害關係人之資訊不對稱，故針對損益表相關之關鍵查核事項數量加以探討，發現其與公司實施盈餘管理程度未存在顯著關聯性，但發現損益表相關關鍵查核事項之某些細項類別與公司盈餘管理程度存有關連性；本研究發現損益表相關之關鍵查核事項數量的變動與公司進行盈餘管理程度的變化量具有相關性 。最後，本研究額外針對資產負債表相關及所得稅相關之關鍵查核事項進行分析，發現其數量增加與公司執行盈餘管理的程度也存在顯著關聯。

The recent impact of COVID-19 has caused instability in the global economy, making the global stock and securities markets much more volatile. Because the epidemic has made auditing more difficult, management has had more incentive to window dressing financial statements, and many companies have been reported with negative news of material misstatement. It is particularly important to reduce the asymmetry of information between stakeholders and management. In 2015, we issued Statement of Auditing Standards No. 57, and in 2016, we issued Statement of Auditing Standards No. 58, in which the key audit matters are customized for each company. Therefore, this study examines all listed companies in Taiwan from 2016 to 2019, excluding the financial and insurance industries, and obtains data from the TEJ key audit matters module to explore the impact of key audit matters on earnings management. The study found that the changes in the number of key audit matters related to the income statement were correlated with the changes in the extent of earnings management conducted by the Company.

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