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題名：會計師事務所審計品質評估
作者：林秀玲
作者(外文)：Hsiu-Ling Lin
校院名稱：國立中央大學
系所名稱：企業管理學系
指導教授：蔡文賢
學位類別：博士
出版日期：2014
主題關鍵詞：審計品質；評估準則；多準則決策方法；決策實驗室分析法；網路分析法；獨立性；專業性；組織治理品質；Audit Quality；Evaluation Criteria；Multi-criteria Decision Making (MCDM)；Decision Making Trial and Evaluation Laboratory (DEMATEL)；Analytic Network Process (ANP)；Independence；Professionalism；Institutional Governance Quality
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近年，世界各地發生許多因為公司治理缺陷而爆發嚴重的財務危機和弊案，使投資人的信心面臨重大考驗，公司高層舞弊等醜聞，引起大眾們對審計品質產生很大的疑問。一般大眾對複雜的審計功能並無深入的了解，進而產生了審計期望的差異。而目前大眾認知的高品質的審計亦即是能避免因公司或市場的財務困難而產生經濟問題。不同角度來看會得到不同結果，此研究中，從定義審計品質開始，再到敘述影響審計品質的各種因素，主要分析三大因素-獨立性、專業性、組織治理品質，其下共有14個準則，透過不同角色的專家填寫問卷-學者、公司(客戶)、會計師事務所，評估這十四個準則影響審計品質之因素的高低。經由發問卷予專家填寫，透過DMATEL 及ANP研究方法，由整體研究結果發現，審計建議品質、會計師對產業熟悉度及查核經驗、客戶重要性、事務所規模大小、會計師查核規劃為排名前五名影響審計品質。其中有三個準則-審計建議品質、會計師對產業熟悉度及查核經驗、查核規劃較屬專業面，故專業性為主要影響獨立性及組織治理品質的因素，其中組織治理品質係較不具影響審計品質的。
Recently, many cases of fraud and financial crisis have arisen everywhere around the world due to the defect of corporate governance, resulting in a severe decrease in investor confidence. Scandals about company managers cheating have also stirred serious doubts among the public about audit quality. Ordinary people know little about the complex functions of auditing and therefore have misguided expectations. Currently, the public only understands that high-quality auditing can help to prevent economic issues caused by the financial difficulties of a company or the market. Moreover, different results arise when this issue is discussed from different perspectives. This study begins by defining audit quality, and describing various factors that affect audit quality. Three key factors are analyzed— independence, professionalism, and institutional governance quality—and the analyses include the discussion of the 14 evaluation criteria. These evaluation criteria are further assessed by inviting professionals, including scholars, companies (clients) and CPA firms, to fill out a questionnaire to determine the extent to which each criterion influences audit quality.
Using these questionnaires, and DMATEL and ANP methodologies, our results show that an accountant’s familiarity with the industry, audit recommendation quality, the importance of a client, the size of the accounting firm, and the accountant’s audit plan are the top five influential factors. Three of these top factors: the accountant’s familiarity with the industry, audit recommendation quality and the accountant’s audit plan, are concerned with the professional practice of accounting. Given this, professionalism can be seen as the major factor to influence independence and institutional governance quality, where the latter is less influential in terms of audit quality.
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