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| Title: | 關係人交易關鍵查核事項之探討
The Study of Key Audit Matters in Related Party Transactions |
| Authors: | 劉俊毅
Liu, Chuni |
| Contributors: | 張祐慈
Chang, Yu-Tzu
劉俊毅
Liu, Chuni |
| Keywords: | 關係人交易
關鍵查核事項
查核程序
Related Party Transactions
Key Audit Matter
Audit Procedure |
| Date: | 2024 |
| Issue Date: | 2024-08-05 12:22:01 (UTC+8) |
| Abstract: | 本研究針對台灣 2016 年至 2022 年所有與關係人交易相關之關鍵查核事項進行分析，統整關係人交易之類型，分析關鍵查核事項之品質，判斷交易風險為何，並探討會計師將其納入關鍵查核事項所考量之因素為何，以及會計師如何因應風險。結果發現，最常被納入關鍵查核事項者係與關係人交易之收入認列有關，其次為與關係人交易之揭露有關，其他議題如與關係人固定資產交易或股權交易相關者則為較為零星。而會計師主要係考量財務報表使用者之關注度、金額之重大性、查核時所投入之資源以及交易影響之層面，而將其納入關鍵查核事項。會計師所執行之查核程序，除了測試內部控制外，亦著重於檢視董事會會議紀錄，確認交易經過核准，並檢視關係人交易之合約，判斷交易是否符合常規，亦查核期後收款與相關訂單，確認交易之真實性。本文透過上述之整理，期能透過關鍵查核事項令財務報表使用者對關係人交易有更深入之瞭解。
This study analyzes all KAMs related to related party transaction (RPT) in Taiwan from 2016 to 2022. It categorizes the types of RPT- related KAMs, assesses the quality of KAMs, identifies RPT transaction risks, and discusses the factors auditors considers when determining RPTs as KAM, as well as how auditors responds to the risks of RPT.The results reveal that the most frequently included KAMs are related to the revenue recognition of RPT, followed by disclosures concerning RPT. Other issues, such as RPT
involving assets or equity, are less common. When determining RPTs as KAMs, auditors primarily consider the concerns of financial statement users, the materiality of
the amounts involved, the resources devoted in the audit, and the impact of the transactions. The audit procedures performed by Auditors include testing internal controls, reviewing meeting minutes of board of directors to confirm RPT approvals, inspecting RPT contracts to determine their commercial substance, and checking subsequent receipts and related orders to verify the authenticity of RPT. This
comprehensive analysis aims to through KAM assist financial statement users in understanding RPT deeply |
| Reference: | 財團法人中華民國會計研究發展基金會，2009，國際會計準則公報第24號-關係人揭露。
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| Description: | 碩士
國立政治大學
會計學系
111353035 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0111353035 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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