【摘要】：在工商業(yè)快速發(fā)展、交易日新月異、經(jīng)濟(jì)活動(dòng)愈加激烈的社會(huì)中,擁有財(cái)務(wù)報(bào)表信息一直是決策過(guò)程中重要的信息來(lái)源之一。近年來(lái),臺(tái)灣經(jīng)濟(jì)景氣處于低潮,企業(yè)的經(jīng)營(yíng)者編制不實(shí)的財(cái)務(wù)報(bào)表及利用公司資產(chǎn)挪為個(gè)人資金操作的工具,甚至惡性倒閉,使投資者蒙受其害。經(jīng)歷了一連串的經(jīng)濟(jì)事件后,會(huì)計(jì)師事務(wù)所出具的審計(jì)報(bào)告,其審計(jì)品質(zhì)高低備受質(zhì)疑,此時(shí)我們所關(guān)切的,就是會(huì)計(jì)師執(zhí)行審計(jì)工作品質(zhì)的良窳以及其適當(dāng)性。 本研究系利用問(wèn)卷調(diào)查的方式,運(yùn)用統(tǒng)計(jì)軟件包SPSS 12.0,采用信度分析、敘述性統(tǒng)計(jì)分析、相關(guān)分析、t考驗(yàn)分析及回歸分析等統(tǒng)計(jì)分析方法,探討十四個(gè)審計(jì)品質(zhì)屬性與審計(jì)服務(wù)、審計(jì)公費(fèi)之滿意度間的關(guān)聯(lián)性;并研討個(gè)人屬性中會(huì)計(jì)師事務(wù)所之類型、更換會(huì)計(jì)師事務(wù)所及與會(huì)計(jì)師事務(wù)所之合作經(jīng)驗(yàn)等,是否與審計(jì)服務(wù)、審計(jì)公費(fèi)的滿意度間存有顯著差異。 研究結(jié)果顯示,就全體受測(cè)者而言,本研究的十四個(gè)審計(jì)品質(zhì)屬性中,最受重視的為「獨(dú)立性」,而評(píng)價(jià)最低則為「查帳小組的流動(dòng)性」;在十四個(gè)審計(jì)品質(zhì)屬性中,「因應(yīng)顧客需求之能力」及「產(chǎn)業(yè)經(jīng)驗(yàn)」與「對(duì)事務(wù)所服務(wù)之滿意度」及「對(duì)整體服務(wù)之平均滿意度」均有顯著正向關(guān)系,而「因應(yīng)顧客需求之能力」、「具有高度道德標(biāo)準(zhǔn)及會(huì)計(jì)審計(jì)知識(shí)」及「外勤工作的執(zhí)行」與「對(duì)查帳小組服務(wù)之滿意度」存有顯著的正向關(guān)系,惟與「對(duì)2003年度收取審計(jì)公費(fèi)合理之滿意度」正向關(guān)系者,僅有「具有高度道德標(biāo)準(zhǔn)及會(huì)計(jì)審計(jì)知識(shí)」此項(xiàng)審計(jì)品質(zhì);在對(duì)個(gè)人屬性研討中,「更換會(huì)計(jì)師事務(wù)所」對(duì)審計(jì)服務(wù)滿意度之評(píng)估有著顯著差異,但對(duì)審計(jì)公費(fèi)滿意度之評(píng)估并未發(fā)現(xiàn)有任何顯著差異。另外,「會(huì)計(jì)師事務(wù)所之類型」及「與會(huì)計(jì)師事務(wù)所之合作經(jīng)驗(yàn)」等二個(gè)個(gè)人屬性對(duì)審計(jì)服務(wù)、審計(jì)公費(fèi)滿意度之評(píng)估,均未發(fā)現(xiàn)有任何顯著差異存在;在審計(jì)品質(zhì)屬性與審計(jì)公費(fèi)滿意度之相關(guān)分析中,顯示「對(duì)2003年度收取審計(jì)公費(fèi)合理之滿意度」會(huì)隨著「具有高度道德標(biāo)準(zhǔn)及會(huì)計(jì)審計(jì)知識(shí)」、「查帳小組的流動(dòng)性」及「保持專業(yè)上應(yīng)有之懷疑」等三個(gè)審計(jì)品質(zhì)屬性評(píng)估值的增加而滿意程度愈高。且本研究發(fā)現(xiàn)在目前競(jìng)爭(zhēng)的審計(jì)市場(chǎng),更換會(huì)計(jì)師事務(wù)所的主要原因?yàn)閷徲?jì)公費(fèi)過(guò)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.
【學(xué)位授予單位】：暨南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2006
【分類號(hào)】：F239.4

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