會計師輪調與審計品質之關聯性

THE RELATIONSHIP BETWEEN PERIODIC AUDITOR ROTATION AND THE OVERALL QUALITY OF AUDITS

單思達(Shih-Ta Shan)

指導教授 ： 林世銘

國立臺灣大學/管理學院/會計學研究所/碩士(2004年)

https://doi.org/10.6342/NTU.2004.01347

摘要

由於我國證交所與櫃檯買賣中心已規定上市上櫃公司若連續五年財務報告都由相同會計師查核簽證，將列為財報實質審墨窒儮龠H，且自公司申報92年度財報起適用。因此，本研究希望針對會計師事務所間輪調、會計師事務所內輪調等二種不同層級的輪調方式，分析會計師界的看法，並比較會計師事務所內各種不同階層及不同規模事務所間審計人員看法上的差異。
本研究問卷結果發現：(1) 整體而言審計人員認為無論是會計師事務所間或事務所內輪調制度，均有助於會計師增進其形式上及實質上的超然獨立。(2) 會計師輪調對審計品質之有利影響因素方面，不論是在會計師事務所間或事務所內輪調制度下均有相同效果。而不利影響因素方面，則在會計師事務所間輪調制度下，較會產生不利影響。(3) 相較於事務所內輪調制度，事務所間輪調制度較會影響會計師成為產業專才的意願。(4) 不論是在會計師事務所間或事務所內輪調制度下，均會造成審計成本的提高。而在會計師事務所內輪調制度下，會計師將不會提高審計公費。 (5) 大部份合夥人反對事務所間定期更換會計師。事務所規模越大則越傾向反對事務所間定期更換會計師，且事務所規模越大則希望輪調期間越長。(6) 大部份審計人員贊同事務所內定期更換會計師，且各階層審計人員之看法均相當一致。而在贊同事務所內定期更換會計師意見者中，認為事務所內會計師輪調之最適當期間之整體平均數為4.16年。另外事務所規模越大則越傾向贊成事務所內定期更換會計師，且事務所規模越大則希望輪調期間越長。

關鍵字

會計師輪調 ； 審計成本 ； 審計品質

並列摘要

In 2003,the Taiwan Stock Exchange and GreTai Securities Market implemented a new policy, whereby listed firms that have been audited by the same auditor for the past five years would be placed on a “watchlist”.
This study interviewed various members of the auditing community, including small and large-sized auditing firms, junior and senior auditors, and partners of auditing firms to get their take on the two permissible ways that listed firms can switch auditors – that is, by changing auditors within a particular firm, and by changing auditing firms.
After completing this questionnaire, the study arrived at six conclusions, which can be summarized as follow: (1) Participants of the questionnaire generally agree that mandatory auditor rotation enhances the independence in fact and in appearance of auditors; (2) The quality of a particular audit is not affected by the way a firm switches auditors; however, there are some drawbacks associated with switching auditors via changing auditing firms; (3) Rotation among auditing firms influences the motivation of auditors to achieve an industry specialization professionalism; (4) Both ways of changing auditors result in higher costs, but if the auditor rotation is done within the same firm, from the perspective of the auditing firm, there should be no change in fee income; (5) Partners of auditing firms – especially those of larger firms – do not favor rotation among firms. Furthermore, they would prefer a longer rotation period; (6) Participants of the questionnaire generally prefer rotation among auditors within the same firm, and the mean ideal rotation period suggested was 4.16 years. Those larger firms would prefer a longer rotation period.

並列關鍵字

auditor rotation ； rotation of auditing firms

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