本研究主要探討產業專家與美國關鍵查核事項之關聯性。因辨認關鍵查核事 項需具專業知識，產業專家將更有利於出具關鍵查核事項，且為了降低訴訟風險與維 護其聲譽，產業專家將更謹慎盡其查核責任，故預期產業專家與關鍵查核事項項目數 將呈正相關。本研究也透過財務報表重編與關鍵查核事項的關聯性，進一步探討產業 專家所出具之關鍵查核事項是隱含產業專家之專業查核能力，亦或者反應會計師降低 未來訴訟風險之行為。本研究實證結果顯示當會計師為產業專家時，會出具較多的關 鍵查核事項。此外，會計師為產業專家時，將減弱關鍵查核事項對財務報表重編的負 向關聯，顯示由產業專家所出具之關鍵查核事項，傾向反映產業專家維護聲譽與降低 訴訟風險之行為。

This study primarily explores the relationship between industry specialist auditors and critical audit matters (CAM) in the United States. Since identifying CAM requires professional knowledge, industry specialist auditors are more likely to identify CAM. Moreover, to reduce litigation risk and maintain their reputation, industry specialist auditors are expected to be more cautious in fulfilling their responsibilities. Therefore, this study expects that there will be a positive correlation between industry specialist auditors and the number of CAMs. This study also examines the relationship between financial restatements and CAMs to investigate whether the CAM issued by industry specialist auditors imply their professional skills or reflect the behavior to mitigate future litigation risks. The results show the following findings: There is a positive correlation between industry specialist auditors and the number of CAMs, indicating that when the auditor is an industry specialist auditors, more CAMs are issued; When the auditor is an industry specialist auditors, the negative relationship between CAM and financial restatements is weakened, it means that CAMs issued by industry specialist auditors tend to reflect the behavior of maintaining reputation and reducing litigation risk.

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