關鍵查核事項是近年會計師查核報告改革中眾人注目的焦點，透過協助財報預期使用者了解經會計師專業判斷後，認為對本期財報中最為重要的事項。關鍵查核事項被PCAOB定義為涉及特別具有挑戰性、主觀或複雜的會計師判斷事項。其目的不僅可提升查核報告的資訊，更可降低財報使用者與會計師之間的資訊不對稱。本研究以台灣2016年至2020年上市及上櫃公司為研究樣本，將盈餘平穩化的風險高低分類成資訊觀點或投機與混亂觀點，探討會計師評估公司盈餘平穩化的風險高低，以及其因風險高低進而揭露關鍵查核事項數量的多寡，從而了解公司盈餘平穩化背後的目的。並進一步考量盈餘平穩化的風險高低，是否會進而影響會計師揭露整體層級風險的關鍵查核事項以及科目層級風險的關鍵查核事項。本研究的結果表明會計師認為公司的盈餘平穩化是具有風險性存在，因此會出具較多的關鍵查核事項，以反映出公司真實的風險。此外，整體層級關鍵查核事項的數量會隨著管理者盈餘平穩化行為的增加而增加，而科目層級關鍵查核事項的數量則不會被管理者的盈餘平穩化行為所影響。

The key audit matters have been the focus of attention in the reform of the audit report of accountants in recent years. By assisting prospective users of financial reports to understand the matters most important to the financial report of the current period after the professional judgment of accountants. Key audit matters are defined by the PCAOB as matters involving particularly challenging, subjective or complex accountant judgment. Its purpose is not only to improve the information of the audit report, but also to reduce the information asymmetry between financial report users and accountants. This study uses Taiwan's listed and OTC companies from 2016 to 2020 as a research sample. Classify the risk level of income smoothing into informational view or opportunistic and garbling view, discuss the risk level of accountants' assessment of the company's income smoothing, and the number of key audit matters that are disclose due to the level of risk to understand the purpose of the company's income smoothing. We further consider whether the risk of income smoothing will further affect the accountants' disclosure of key audit matters for entity-level risks and key audit matters for account-level risks. The results of this study show that accountants believe that the company's income smoothing is risky, so they will issue more key audit matters to reflect the company's real risks. In addition, the number of key audit matters at the entity-level increases with the increase of managers' income smoothing behavior. The number of account-level key audit matters is not affected by managers' income smoothing behavior.

摘要 I
ABSTRACT II
目錄 III
表目錄 IV
第一章、緒論 1
第一節、研究背景與動機 1
第二節、研究目的 3
第三節、研究架構 3
第二章、文獻回顧與假說發展 5
第一節、新式查核報告機制背景 5
第二節、關鍵查核事項之文獻 6
第三節、盈餘平穩化之文獻 9
第四節、假說發展 11
第三章、研究設計 15
第一節、樣本篩選 15
第二節、實證模型與變數定義 20
第三節、應變數衡量方法 21
第四節、主測變數-盈餘平穩化衡量方法 22
第五節、控制變數之衡量方法 24
第四章、實證結果與分析 29
第一節、敘述性統計量 29
第二節、相關性分析 30
第三節、實證結果 32
第四節、敏感性測試 36
第五章、結論 55
第一節、研究結論 55
第二節、研究貢獻 56
第三節、研究限制及建議 57
參考文獻 58

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