審計工作底稿研究

A Study on the Audit Working Papers

王柏翔(Bo-Siang Wang)

指導教授 ： 莊義雄

共同指導教授 ： 彭俊揚(Chun-Yang Peng)

長榮大學/管理學院/經營管理研究所/碩士(2011年)

https://doi.org/10.6833/CJCU.2011.00169

摘要

隨著經濟環境水準的提昇，審計議題也逐漸受到重視。而為求審計品質能更臻完善。財團法人中華民國會計研究發展基金會參酌國際審計準則第230號「Audit Documentation」之規定，制定審計準則公報第四十五號「查核工作底稿準則」。本研究主要探討審計工作底稿對於會計師及其事務所之實務現況，透過問卷調查方式，詢問執業會計師審計工作底稿是否有其改進之必要，以工作底稿編製、工作底稿保管、會計師責任與會計師業務等構面，分析審計工作底稿可改善之空間。實證結果顯示，於工作底稿保管及會計師責任此二因子構面裡由組別變數事務所規模及執業人數兩類別呈現顯著、於工作底稿編製此因子構面裡由組別變數會計師年資類別呈現顯著、於會計師業務此因子構面裡由組別變數客戶組成此類別呈現顯著。意旨受試之會計師依據組別變數劃分對於審計工作底稿上不同因素構面之改善意願表示認同。本研究結果可提供改善審計工作底稿之參考依據，期以提高審計環境之品質。

關鍵字

審計工作底稿 ； 會計師 ； 會計師事務所 ； 核課期間

並列摘要

With rise of the economic environment standard, issues on auditing received more and more attention. in order to further improve audit quality, institute for Accounting and Development Foundation developed Auditing Standards Bulletin No.45-“working papers auditing guideline” with reference to International Auditing Standard No.230- “Audit Documentation” This research examined practical situation of working papers for accountants firms. Questionnaires were used to consult certified public accountant whether there was any area on the working papers auditing in need of improvement. Areas of improvement were analyzed form many different aspects including rack table preparation, accountant’s responsibility, ownership, custody, and confidentiality of working papers. Then, empirical study results showed that dominant factors 1) for working paper custody and accountant’s responsibility were firm size and number of certified professionals 2) for working paper editing was years of practice 3) for accountant’s business was client composition. Surveyed accountants agreed with categorization of various dominant factors used to improve working papers auditing. This research results would serve as a reference for improving working papers auditing in order to raise quality in the auditing environment.

並列關鍵字

Audit Documentation ； Certified Public Accountant ； CPA firms ； Assessment Period

參考文獻

吳當傑（2003）。塑造嶄新的會計師執業環境－從會計師法修正談起。當代會計，第四卷第二期， 221-288。

洪雅雯（2008）審計準則公報No.45 「查核工作底稿準則」之介紹 。會計研究月刊，272期，46-50。

俞洪昭、戚務君、李承易（2000）。我國會計師受懲戒原因與種類之關聯性分析。風險管理學報第二卷第二期，37-56。

廖容翎。核閱方式及核閱者立場對查核工作績效之影響。未出版之碩

中華民國會計師公會全國聯合會查核業務評鑑方法（2002）