審計任期與產業專精對隨即下市（櫃）公司查核意見之影響

The Impact of Audit Tenure and Industry Expertise on the Opinion of the Company Delisted Immediately

黃美菡(Mei-Han Huang)

指導教授 ： 張慧珊

中原大學/商學院/會計研究所/碩士(2017年)

https://doi.org/10.6840/cycu201700686

摘要

近年來國內外財務報導舞弊案件頻傳，會計師的審計任期與審計品質一直為大眾所關注之焦點，然會計師審計任期的研究始終未達成共識，本研究以下市（櫃）公司與全額交割股公司為研究對象，探討公司下市（櫃）與變更為全額交割前，會計師是否會增加簽發無保留意見以外意見的傾向，以了解會計師於公司下市（櫃）或變更為全額交割股前是否能提前檢視出公司的潛在問題；再以此觀點為基礎，探討會計師的審計任期、產業專精與產業任期對於會計師簽發查核意見傾向的影響。
本研究以2005至2016年間下市（櫃）或變更為全額交割股的公司為研究對象，探討公司在下市（櫃）或變更為全額交割股前一年與前兩年所收到的查核意見類型，研究發現在公司下市（櫃）前，會計師較會對其出具無保留意見以外之意見，且在下市（櫃）前兩年，會計師便能提早察覺到公司已存在重大問題，從而提前出具無保留意見以外之意見。而對與下市（櫃）與變更為全額交割股公司，會計師的審計任期越長，會減少簽發無保留意見以外意見的傾向，可能影響審計品質。本研究亦發現具備產業專精之會計師能提前出具無保留意見以外之意見給隨即下市（櫃）公司，顯示會計產業專精確實能提昇會計師的審計能力。

關鍵字

下市櫃 ； 審計任期 ； 產業專精

並列摘要

In recent years, domestic and foreign financial reporting fraud cases have been reported frequently. Auditors’ audit tenure and audit quality has been the focus of attention for the public. However, prior studies about audit tenure have not reached a consensus. This study examines the audit opinion before company delisted or included as full-delivery(full-cash delivery stock) companies, to explore whether the auditors will increase the tendency to issue an opinion other than unqualified opinion, and then we can realize whether the auditors can discover the potential problems of delisted company and full-delivery company in advance. Base on this point of view, we further discuss the impacts of audit tenure, industry specialization and industry experience on audit opinions of delisted company and full-delivery companies.

We examine delisted and full-delivery companies in Taiwan form 2005 to 2016, to study the opinion that the company received before delisted or included as full-delivery company. We find that, before company delisted or included as full-delivery company, auditors tended to issue opinions other than unqualified opinion for these company. Furthermore, auditors can already found out company had get into trouble two years ago before company delisted. The results also show that the longer the audit tenure, the less tendency of auditor to issue opinions other than unqualified opinion.

並列關鍵字

Delisted ； Audit tenure ； Industry specialization

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