台湾会计师事务所审计品质研究

发布时间：2019-01-05 15:05

【摘要】：在工商业快速发展、交易日新月异、经济活动愈加激烈的社会中,拥有财务报表信息一直是决策过程中重要的信息来源之一。近年来,台湾经济景气处于低潮,企业的经营者编制不实的财务报表及利用公司资产挪为个人资金操作的工具,甚至恶性倒闭,使投资者蒙受其害。经历了一连串的经济事件后,会计师事务所出具的审计报告,其审计品质高低备受质疑,此时我们所关切的,就是会计师执行审计工作品质的良窳以及其适当性。本研究系利用问卷调查的方式,运用统计软件包SPSS 12.0,采用信度分析、叙述性统计分析、相关分析、t考验分析及回归分析等统计分析方法,探讨十四个审计品质属性与审计服务、审计公费之满意度间的关联性;并研讨个人属性中会计师事务所之类型、更换会计师事务所及与会计师事务所之合作经验等,是否与审计服务、审计公费的满意度间存有显著差异。研究结果显示,就全体受测者而言,本研究的十四个审计品质属性中,最受重视的为「独立性」,而评价最低则为「查帐小组的流动性」;在十四个审计品质属性中,「因应顾客需求之能力」及「产业经验」与「对事务所服务之满意度」及「对整体服务之平均满意度」均有显著正向关系,而「因应顾客需求之能力」、「具有高度道德标准及会计审计知识」及「外勤工作的执行」与「对查帐小组服务之满意度」存有显著的正向关系,惟与「对2003年度收取审计公费合理之满意度」正向关系者,仅有「具有高度道德标准及会计审计知识」此项审计品质;在对个人属性研讨中,「更换会计师事务所」对审计服务满意度之评估有着显著差异,但对审计公费满意度之评估并未发现有任何显著差异。另外,「会计师事务所之类型」及「与会计师事务所之合作经验」等二个个人属性对审计服务、审计公费满意度之评估,均未发现有任何显著差异存在;在审计品质属性与审计公费满意度之相关分析中,显示「对2003年度收取审计公费合理之满意度」会随着「具有高度道德标准及会计审计知识」、「查帐小组的流动性」及「保持专业上应有之怀疑」等三个审计品质属性评估值的增加而满意程度愈高。且本研究发现在目前竞争的审计市场,更换会计师事务所的主要原因为审计公费过高。
[Abstract]:In the society with the rapid development of industry and commerce, the rapid changes of transactions and the increasingly intense economic activities, having financial statement information has always been one of the important sources of information in the decision-making process. In recent years, Taiwan's economic prosperity is in a low ebb, and the operators of enterprises prepare false financial statements and use the assets of the company to be used as tools for the operation of personal funds, or even close down in a vicious manner, which makes investors suffer. After a series of economic events, the audit quality of the audit report issued by the accounting firm has been questioned. At this time, what we are concerned about is the quality of the accountant's audit performance and its appropriateness. In this study, the statistical software package SPSS 12.0, reliability analysis, narrative statistical analysis, correlation analysis, t-test analysis and regression analysis were used. The relationship between fourteen audit quality attributes and audit service and audit fee satisfaction is discussed. This paper also discusses the types of accounting firms in personal attributes, the experience of changing accounting firms and cooperating with accounting firms, and whether there are significant differences between the types of accounting firms and audit services and the satisfaction of audit fees. The results show that, among the 14 audit quality attributes, the most important one is "independence", and the lowest evaluation is "the liquidity of audit team". Among the 14 audit quality attributes, "ability to respond to customer demand" and "industry experience" had a significant positive relationship with "satisfaction with firm services" and "average satisfaction with overall service". "ability to respond to customer needs", "high ethical standards and knowledge of accounting and audit", "performance of field work" and "satisfaction with audit team services" were significantly positively correlated. However, those who have positive relationship with "reasonable satisfaction of collecting audit fees for 2003" have only "high ethical standards and knowledge of accounting and auditing". In the study of personal attributes, there are significant differences in the evaluation of audit service satisfaction by "changing accounting firm", but no significant difference has been found in the evaluation of audit public expense satisfaction. In addition, "the type of accounting firm" and "experience of cooperation with accounting firm", two personal attributes of audit services, audit public satisfaction evaluation, did not find any significant differences; In the analysis of the correlation between audit quality attributes and audit public expense satisfaction, it is shown that "reasonable satisfaction with collecting audit fees for 2003" will be accompanied by "high ethical standards and knowledge of accounting and auditing". The increased satisfaction with the three audit quality attributes, namely, "audit team liquidity" and "maintaining professional due doubt". In the current competitive audit market, the main reason for the change of accounting firms is that the audit fees are too high.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

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