本研究旨在探討商業策略與關鍵查核事項之關聯性。研究樣本為台灣 2016 至2017 年上市櫃公司，採用 Miles and Snow (1978) 的策略分類法，將樣本公司分為前瞻型公司(Prospectors)與防禦型公司(Defenders)。實證結果顯示，相對於防禦型公司而言，前瞻型公司的關鍵查核事項數目較多。另外，本研究進行多項敏感性分析測試，包含以虛擬變數作為商業策略定義、以 Poisson 迴歸重新分析及將樣本分為有 無設立審計委員會。前兩項敏感性分析結果與主測試結果相似。然而，第三項敏感性分析結果發現主測試結果僅在無設立審計委員會之樣本中受到證實。最後，本研究亦針對關鍵查核事項之種類進行額外分析測試，結果顯示相對於防禦型公司而言，前瞻型公司與「商譽減損」相關之關鍵查核事項數目較多。

This study examines the relationship between business strategy and Key Audit Matters (KAM). Using the listed companies at the stock exchange market and over-the-counter market in Taiwan from 2016 to 2017 as our sample. We use the organizational strategy typology of Miles and Snow (1978, 2003) and separate our sample to Prospectors and Defenders. We find that Prospector auditors disclose more key audit matters than Defender auditors. Besides, we also have several sensitivity analyses, including using dummy variables to measure business strategy, using Poisson regression for our model and separate our sample into companies with an audit committee and companies without an audit committee. We find similar results in the first two sensitivity analyses. However, we only find that Prospector auditors disclose more key audit matters than Defender auditors in the sample of companies without an audit committee. At last, we also test the relationship between business strategy and types of Key Audit Matters in additional analysis, the result only finds that Prospector auditors disclose more “Impairment of Goodwill” related KAM than Defender auditors.

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