會計師出具分攤責任式查核報告對審計公費之影響

The Effect of Making Reference to the Audit of Other Auditors on Audit Pricing

蘇裕惠(Yu-Hui Su) ； 楊孟萍(Meng-Ping Yang) ； 洪湘閑(Xiang-Xian Hong)

《會計審計論叢》 11卷1期 (2021/06) Pp. 33-67

摘要

我國審計準則公報允許集團財務報表主辦會計師可以在其查核報告中提及其他會計師的查核工作，而不承擔組成個體查核人員之責任。雖然倚賴其他會計師查核工作可以減少對組成個體的直接查核投入，但主辦會計師仍須投入確保整體審計品質的查核努力與溝通成本，並考慮爭取合併報告內所有組成個體之查核工作，因此本文推論出具分攤責任式查核報告之審計公費較高。本文以2013年至2017年間我國有揭露審計公費金額資訊、有公告合併財務報告之非金融業上市櫃公司為研究對象之實證結果發現，出具分攤責任式查核報告的會計師收取較高審計公費，且會計師倚賴組成個體查核人員之查核範圍愈大，審計公費愈高。再者，雖然54號審計準則公報增加主辦會計師出具分攤式查核報告的要求與限制，致使會計師出具分攤責任式查核報告之比例下降，但其與審計公費之正向關係未有顯著變化。

關鍵字

審計公費 ； 集團財務報表查核 ； 分攤責任式查核報告

並列摘要

In the audit of group financial statements, Taiwan GAAS allows group engagement partners to share their audit responsibility by making reference to component auditors in the auditor's report on the group financial statements. Although relying on other auditors' work might reduce the direct audit effort to the component financial statements, principle auditors still must undertake the supervisory and communicated effort to ensure the overall audit quality, the overall audit efforts might not be lower. In addition, group engagement partners might charge higher audit fees in order to attract the component audit clients. It is therefore, this study suggests the principal auditors will charge higher audit fees when they issue the audit report with referring other auditors. Using a sample of Taiwan non-financial listed companies with disclosing audit fees information, and filing consolidated financial statements over the period 2013 to 2017, this study documents the following findings. For those audit report making reference to the audit of other auditors, the group engagement partners charge a higher audit fees. Further, although the Statements of Auditing Standards 54 prescribes additional requirements applicable when auditing the group financial statements, there is no significant impact on the relationship between audit fees and the group audit.

並列關鍵字

Audit fees ； Group audit ； Making reference to the audit of other auditors

參考文獻

余佳樺，2014，審計準則公報第 54 號集團財務報表查核之特別考量之介紹，會計研究月刊，第 338 期：53-61。(Yu, Jia-Hua. 2014. The introduction to statements of auditing standards No. 54 special consideration–Audits of group financial statement. Accounting Research Monthly 338: 53-61)

李建然、陳信吉與黃皪瑩，2019，集團間責任分擔式查核報告與財務報表重編之關聯性，證券市場發展季刊，第 31 卷，第 3 期：125-158。(Lee, Jan-Zan, Hsin-Chi Chen, and Li-Ying Huang. 2019. The relationship between shared audit opinion and financial restatement of a group enterprise. Review of Securities and Futures Markets 31 (3): 125-158.)

李建然、陳信吉與蔡宗益，2020，責任分攤式查核意見與集團企業合併財務報表審計品質關聯性：以會計師調整數為衡量基礎，臺大管理論叢，第 30 卷，第 2 期：37-70。(Lee, Jan-Zan, Hsin-Chi Chen, and Tsung-Yi Tsai. 2020. The relationship between shared audit opinions and the audit quality of group enterprises’ financial statements–Based on the audit adjustment. NTU Management Review 30 (2): 37-70.)

李貴富，2019，公費揭露型態之決定因素與公費競爭性，中華會計學刊，第 15 卷，第 1期：1-35。(Li, Kuei-Fu. 2019. The determinants of audit fee disclosure types and the audit fee competition. Taiwan Accounting Review 15 (1): 1-35.)

周玲臺、王雅芳與林家駿，2017，財務報表重編與審計公費，會計評論，第 65 期：83-116。(Chou, Ling-Tai, Ya-Fang Wang, and Chia-Chun Lin. 2017. Financial restatements and audit fees. Journal of Accounting Review 65: 83-116.)