我國私立大專院校屬非營利組織,其主管機關教育部已針對私立大專院校制定會計原則,以及會計師強制更換規定,但目前尚未規範前任會計師經過強制性更換後,再度回任原查核學校之間隔時間。本研究發現查核私立大專院校之會計師經過強制性更換後,短期內回任原本查核學校之情形相當普遍。而影響查核私立大專院校之會計師是否於短期內回任之主要因素為學校是否於過去曾發生過違法事件,以及查核簽證會計師是否屬於產業專家會計師。有發生過違法事件之學校由於查核風險較高,會計師較不願回任,以減少審計失敗帶來之損失。產業專家會計師由於較能提供良好之審計品質,故學校較傾向使產業專家會計師回任。 另外,本研究發現有多所學校未遵守規定,連續查核同一所學校達三年。故建議應制定罰則,以維持會計師與學校間之獨立性。同時會計師短期內回任原本查核學校之樣本占總樣本比例達到八成,因此建議私立大專院校之會計師強制更換制度可將連續簽證之年限放寬,但增設回任間隔年限規定。如此不但能增加會計師對客戶之熟悉度,亦能維持會計師與客戶間之獨立性。
The private universities are non-profit organizations in Taiwan. Although Ministry of Education has drawn up accounting principles and rotation rules of auditors, Ministry of Education hasn’t established the restricted period for prior auditors to return the private universities they’ve audited before. This research finds out that it’s pervasive for prior auditors to return to the prior private universities within short period after mandatory rotation. The main factors affect auditors’ return within short period are whether the schools have illegal records or whether the auditors are industry experts…and so on. Due to the private universities with illegal records result in the high audit risk, the prior auditors usually unwilling to return in order to avoid audit failure. Industry specialized auditors are able to provide better audit quality, thus the schools incline to recruit the previous auditors who are industry experts return. Moreover, this research finds out that many universities don’t obey the rotation rules, so that their auditors audit them continuously for 3 years. Therefore, I advise the authorities to draw up punishments and establish return restriction to maintain the independency between schools and auditors.