低審計品質會計師之簽證合作關係與審計品質之關聯性：事務所規模及產業專家觀點

本文旨在探討會計師之簽證合作關係對審計品質的影響，並考量會計師所屬事務所規模及是否為審計產業專家，以捕捉更細微之差異。台灣在雙簽制度之規範下，使會計師進行查核工作時自然而然形成合作關係，在共同查核下互相傳遞查核知識與技巧，以提升會計師之專業能力。相較於過去文獻探討會計師之查核獨立性，本文企圖從提升會計師專業能力之角度切入，以補足影響審計品質之相關文獻。區分會計師的會計師事務所規模大小與產業專家與否四組進行探討，實證結果發現，除大型事務所之非產專會計師及非大型事務所會計師，其查核能力不足以支應二階合作關係之資訊分享與知識傳遞，因而其二階合作關係無法提升其品質外，其餘情形下之一階及二階合作關係皆能提升不同財務報導品質公司之審計品質。希冀透過本研究之實證結果，提供主管機關及實務界關於會計師之簽證合作關係對審計品質影響之實證證據。

關鍵字

簽證合作關係；會計師事務所規模；審計產業專家；審計品質

並列摘要

The objective of this study was to investigate the influence of cooperative relationship in audit between auditors on audit quality with the scale of the CPA firms that the auditors work for and auditor industry specialization taken into account to capture subtler differences. Under the dual attestation system, auditors in Taiwan naturally form cooperative relationship as they perform auditing tasks. During auditing, they exchange auditing knowledge and skills, enhancing auditor competence. Unlike past studies that examined auditor independence, this study investigates from the perspective of auditor competence to complement relevant literature regarding audit quality. When both CPA firm size and industry specialization were taken into account, we found that auditor competence of non-large CPA firms and non-industry specialists in large CPA firms were not sufficient to support the information sharing and knowledge transfer in second-layer cooperative relationships. The first- and second- layer cooperative relationships in the remaining conditions increased the audit quality of firms with various financial reporting quality. The results of this study provide empirical evidence on the influence of cooperative relationship in audit between auditors on audit quality to competent authorities and the industry.