複核工作底稿方式與工作複雜度對查核績效之影響

The Effects of Review Forms and Task Complexity on Auditors’ Performance

顏嘉萩(Jia-Ciou Yan)

指導教授 ： 杜榮瑞

國立臺灣大學/管理學院/會計學研究所/碩士(2008年)

https://doi.org/10.6342/NTU.2008.10051

摘要

隨著時代及科技之進步，審計實務上也發展出與傳統不同之複核方式，如線上即時複核工作底稿系統等，藉由新發展出來之複核方式，上級審計人員可省去舟車往返特定地點複核工作底稿之時間與成本，但Brazel, Agoglia and Hatfield （2004）研究指出在以面對面方式複核工作底稿之情況下，審計人員所編製之工作底稿品質會較以電子郵件方式複核工作底稿之情況下好。然而Brazel, Agoglia and Hatfield（2004）並未考量在不同複雜程度之工作下，複核工作底稿方式之不同對查核績效之影響是否有差異，因此本研究將工作複雜度納入研究範圍，研究主題有三：（一）探討工作底稿複核方式之不同對審計人員查核績效之影響；（二）探討查核工作複雜度對審計人員查核績效之影響；（三）探討在不同複雜程度之查核工作下，工作底稿複核方式(面對面vs.電子郵件)之不同，對審計人員查核績效之影響。
研究方法採實驗設計，以60位平均3年以上查帳資歷之審計人員為受試者，並將其隨機分為4組，由2種複核工作底稿方式（面對面 vs. 電子郵件）×2種工作複雜度（高 vs. 低）組成。實驗要求受試者閱讀個案資料後，評估個案公司繼續經營，並提出支持其所做評估之證據。研究結果發現，（1）在以面對面方式複核工作底稿之情況下，審計人員所編製之工作底稿品質會較以電子郵件方式複核工作底稿之情況下佳，惟兩者編製底稿所耗時間並無顯著差異；（2）隨著查核工作複雜度之增加，審計人員所編製底稿之品質會下降，且審計人員會耗費較多時間編製工作底稿；（3）在工作複雜度為低之工作下，以面對面方式進行工作底稿複核者其所編製之底稿品質較以電子郵件方式進行工作底稿複核者佳，惟兩者編製底稿所耗時間並無顯著差異；（4）在工作複雜度為高之工作下，以面對面或電子郵件方式複核工作底稿者所編製之底稿品質則無顯著差異，兩者編製底稿所耗時間亦無顯著差異。

關鍵字

複核工作底稿方式 ； 查核工作複雜度 ； 繼續經營評估

並列摘要

Due to technological advancements such as online workpapers, audit firms have alternative review forms that they didn’t have in the past. An advantage of electronic review is that it permits supervisors to review several jobs concurrently at their own offices, reducing the time and cost spent traveling to clients. Prior research (Brazel, Agoglia and Hatfield 2004）documents that compared to an electronic review, preparers anticipating a face-to-face review produce higher quality workpapers. This thesis examines the effects on prepares of using two different review forms under different task complexity.

A 2（review forms：face-to-face vs. e-mail）× 2（task complexity：high vs. low） between-subject experiment is conducted with 60 experienced auditors from a Big 4 firms as subjects. Subjects were asked to prepare a current year workpapers regarding the reasonableness of the going concern assumption of the hypothetical client. The results show (1) preparers anticipating a face-to-face review produce higher quality workpapers. But the time to prepare workpapers didn’t differ from those in the face-to-face review and e-mail review conditions. (2) The quality of workpapers decreases and the time to prepare workpapers increases as task complexity increases. (3) When task complexity is low, compared to an electronic review, preparers anticipating a face-to-face review produce higher quality workpapers. But the time to prepare workpapers didn’t differ from those in the face-to-face review and e-mail review conditions. (4) When task complexity is high, the quality of workpapers and the time to prepare workpapers didn’t differ from those in the face-to-face review and e-mail review conditions.

並列關鍵字

review process ； task complexity ； going concern assessment

參考文獻

台灣審計準則公報第一號公報，財團法人中華民國會計研究發展基金會。

Duh, R-R., C. J. Chang, and E. Chen. 2006. Accountability, task characteristics and audit judgments. The International Journal of Accounting Studies: 51-75.

Abdolmohammadi, M., and A. Wright. 1987. An examination of the effects of experience and task complexity on audit judgments. The Accounting Review 62 (January)：1-13.

Ashton, R. 1990. Pressure and performance in accounting decision settings: Paradoxical effect of incentives, feedback, and justification. Journal of Accounting Research 28 (Supplement): 148-180.

Brazel, J. E., C. P. Agoglia, and R. C. Hatfield. 2004. Electronic versus face-to-face review: The effects of alternative forms of review on auditors’ performance. The Accounting Review 79 (October): 949-966.