內部控制缺失與審計公費之關聯性研究

The Relationship between Internal Control Weaknesses and Audit Fees

余佳燕(Chia-Yen Yu)

指導教授 ： 鄭桂蕙

國立臺北大學/商學院/會計學系/碩士(2013年)

摘要

會計師於規劃查核工作時，透過測試內部控制制度之有效性，評估受查者整體查核風險，並根據評估結果進一步考量證實測試之剩餘查核風險，以擬訂查核程式。為確保所投入較多之審計工作時間係著重於較高風險項目，提高偵測出錯誤或舞弊的機會，受查者內部控制制度可信賴程度與否對於規劃查核程式相當重要，且會計師若能節省所投入的人力及物力，則將可能反映於降低審計公費，故本研究期望採用實證研究方法檢測企業內部控制缺失對於審計公費訂價之影響。
本研究主要以控制審計公費之決定因素，蒐集台灣地區上市(櫃)公司向證管主管機關申報之內部控制缺失數及各該公司之審計公費資訊，採用實證研究方法，探討內部控制缺失是否係影響會計師決定審計酬金之關鍵因素。
依據實證結果顯示，本研究之審計公費訂價模型用於台灣審計市場之實證結果與國內外學者傳統審計迴歸模型(Simunic 1980; Crasewell et al. 1995； 陳麗如 2007；廖秀梅、王貞靜與戚務君2012) 等之研究結論大致上相符。另樣本公司具有嚴重內部控制缺失、負面消息及其稽核主管異動頻率等研究變數與會計師審計公費具有正向顯著相關，故企業具有內部控制缺失將可能提高審計風險，進而使得會計師收取較高之審計公費。

關鍵字

審計公費 ； 公費 ； 會計師公費 ； 內部控制缺失 ； 內控缺失

並列摘要

The auditor shall design and perform tests of controls to obtain sufficient appropriate audit evidence as to the operating effectiveness of relevant controls if the auditor’s assessment of risks of material misstatement at the assertion level includes an expectation that the controls are operating effectively and substantive procedures alone cannot provide sufficient appropriate audit evidence at the assertion level. During the planning stage, an assessment is made of the risk that a material misstatement (significant error or fraud) could occur in the client’s financical statements. By understanding where the risks are most significant, auditors can plan their audit to spend more time where the risks are greatest. If auditors plan to rely on the client’s internal controls, that is, the disciplines over the controls are effective; auditors may reasonably reduce the level of the related substantive tests. The auditors may reply on the effectiveness of relevant controls to reduce its audit effort and pass the cost savings on to the client. The purpose of this research is to investigate the relationship between internal control weaknesses and audit fees by empirical testing.
In this paper, samples consist of public firms listed in Taiwan Stock Exchange from 2005 to 2007. We study the repationship between internal control weakeness and audit fees by empirical research, and establishing the linear regression model.
The empirical results are similar with findings of the previous studies. The audit fees are positively associated with the independent variables, that is, firms reporting material internal control weaknesses, firms having bad news, and the frequency of internal auditor turnover. Therefore, empirical results provide evidence that firms reporting material internal contraol weaknesses may cause higher audit fees.

並列關鍵字

Audit Fees ； Internal Control Weaknesses

參考文獻

吳佳蓉，2007，獨立董事、家族持股與內部控制有效性之關聯性探討，台灣大學會計研究所碩士論文。

呂炳坤，2011，影響審計公費的經濟因素-觀念性架構，中原大學會計研究所碩士論文。

李貴富，朱立倫，李書行，2011，首期查核審計公費減少與會計師獨立性：以出具繼續經營疑慮之查核意見為例，證券市場發展，第23卷3期總號91，頁1-38。

林孝倫，2009，審計公費與審計意見研究：中國之實證，台灣大學會計研究所碩士論文。

胡軒維，2005，取消最低酬金標準對會計師事務所審計公費之影響，淡江大學會計研究所碩士論文。