- 學位論文
審計品質指標制度之研究：全球趨勢與比較
Research on Audit Quality Indicators: Global Trends and Comparisons
摘要
審計品質向來是審計研究之重要議題，然而學術界及產業界對於如何定義審計品質至今尚未達成共識。在此背景下，世界各國的監管機構陸續著手推動審計品質指標(Audit Quality Indicators；AQI)，期許透過量化與審計品質相關之因素，以協助衡量審計品質之優劣；惟綜觀各國審計品質指標制度，即使制度名稱相同，但其指標組成、規範方式以及預期使用者都有著顯著的差異。以下條列本論文的主要研究貢獻。首先，本研究綜整各國審計品質指標之歷史脈絡，以及推動審計品質指標具代表性國家之制度與規範。其次，本文對這些國家的審計品質指標進行比較分析，探究其制度之異同。最後則針對我國推動審計品質指標制度提供相關建議。
並列摘要
Audit quality has always been an important issue in audit research. However, there have not yet reached a consensus on the definition of audit quality. In this context, regulatory around the world have been promoting Audit Quality Indicators (AQI) to help measure audit quality by quantifying the factors related to audit quality. Despite the name, there are significant differences in the component, approach and potential users of AQI. The following are the main research contributions of the study. First, the study summarizes the historical context, the systems and standards of AQI in representative countries. Second, the study compares and analyzes AQI of those countries to explore the similarities and differences of their systems. Last but not the least, the study provide suggestions for promoting AQI system in Taiwan.