會計師審計風險型態與審計品質影響因素之研究

A Study on the Types of Auditing Risk and Factors Influencing Auditing Quality

胡翼堂(Yi Tang Hu)

指導教授 ： 李正文

中原大學/商學院/商學博士學位學程/博士(2021年)

https://doi.org/10.6840/cycu202100166

摘要

新冠病毒（COVID-19）的全球不斷蔓延傳播以及各國政府嚴格執行邊境管制的雙重影響，促使會計師事務所必須改變審計查核工作方法，並使會計師意識到財務報告的確實與電腦審計機制的應用是改變審計查核首要的任務。近年來台灣的許多上市櫃公司接連發生了不實財務報告案件，台灣金融監督管理委員會(簡稱金管會)頒布了更嚴格的規定來進行管理與稽核，加上投資者投資意識的抬頭，金管會為了保護企業及投資者，迫使會計師的做法也必須做全面的精進。本論文首先探討的議題，在於會計師的查核方法改以電腦審計機制取代原來的傳統書面審計機制時，是否會降低財務不實報告的發生機率，以抑制公司財務舞弊的動機，本研究採用層級分析法進行實證研究，將審計風險區分為環境風險，控制風險，政策風險、專業風險和數據風險五大類，然後確立研究目標及15個準則，進行有關審計風險降低和審計品質提高的關鍵因素之數據分析及論述。
為了再進一步了解降低審計風險、加強審計品質與財務報表強化之間的相互關係，本論文蒐集自2012年到2019年上市櫃公司資料作為研究樣本，並從降低審計風險、以電腦查核AI智慧大數據、審計品質以及會計師的判斷等多元角度來進行更深入的探討。本論文研究發現，會計師履行審計工作以及最終產生審計報告的確實度等相關之審計品質績效，會受到審計風險關鍵因素的影響，本研究的探討分析及數據資料，期有助於會計師及企業界對於審計風險的評估及認知，企業對於審計品質的要求愈高，會計師也會盡其所能達到其所要求的審計查核目標，如此，即可降低會計師的審計風險及公司財務舞弊的可能性。

關鍵字

財務舞弊、審計風險、審計品質

並列摘要

The spreading of COVID-19 and the strict enforcement of border controls by governments have forced accounting firms to change their auditing practices and made accountants aware that financial reporting and computerized auditing mechanisms are the primary tasks of auditing. The Financial Supervisory Commission (FSC) in Taiwan has been forced to promulgate stricter regulations for management and auditing, and with the rise of investors' investment awareness, the FSC is facing unprecedented challenges to protect investors and to promote accountants' practices.
In this paper, we first examine the audit mechanism of the key factors of the computer audit model to establish a comprehensive hierarchical analysis to deal with audit audits. The study is divided into five objectives: environmental risk, control risk, policy risk, professional risk, and data risk. Then, we identified the above five objectives and 15 key factors to explore their critical factors. To address the adverse effects of fraud risk on Taiwanese companies, accounting risk and accountability quality, we explore the crux of the current problem of reducing auditing risk factors and improving auditinf quality, and further use computerized auditchecks to reduce the incidence of financial misrepresentation.
The interrelationship between audit risk reduction, audit quality enhancement, and financial statement enhancement for accountants is discussed. This paper collects data from listed companies from 2012 to 2019 and examines the relationship between the risk profile of accountants and audit quality factors. This paper examines the impact of the factors of audit risk on the reduction of audit risk and audit quality from the perspective of computerized checking AI intelligent big data, the judgment and decision of the accountant, the performance of the audit and the final production of the audit report, the accountant will be affected by the audit risk factors. This factor mainly comes from the different degrees of audit risk and the accountant's risk recognition and other information, resulting in the impact of audit quality. The analysis data provides accountants with information about the impact of audit risk and the different needs of company audit quality, and accountants do their more effort to achieve their audit audit objectives, so that accountants refer audit risk factors to improve audit quality.

並列關鍵字

Fnancial fraud, Adit risk, Adit quality

參考文獻

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