本研究探討台灣上市及上櫃公司，2016年年度採用新式查核報告前後，及新式查核報告中關鍵查核事項個數與字數，兩者與審計品質與審計公費間是否存有關聯。結果發現採用新式查核報告與否與審計品質及審計公費間未存有顯著相關，而關鍵查核事項段之字數長短僅與審計公費間呈顯著正向相關，但與審計品質間未存有顯著相關。當關鍵查核事項段字數越長則審計公費越高，代表新式查核報告中關鍵查核事項之揭露字數使會計師所面臨之風險增加，但未改變審計品質。

This research is an attempt to determine whether the adoption of an expanded auditor's report will have an impact on audit fees or audit quality and also to determine if there is any relationship between the length or number of risks related to key audit matters (KAM) and audit fees and audit quality. The regression results show there is no evidence that an expanded auditor's report affects either audit quality or audit fees. Instead, the study found that the length of key audit matters paragraph has a positive connection with audit fees, but there was no significant relation found between key audit matters and audit quality. This result shows that the number of key audit matters in an expanded auditor's report increases accountant accountability but does not improve audit quality.

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