本文的主要目在瞭解懲戒原因與懲戒結果的關聯性，以供主管機關與會計師瞭解哪些懲戒原因是影響懲戒結果的重要因素。本研究發現四項重要結論：第一，從查核疏失而言，無會計師綜合性結論、缺乏足夠之查核證據、未取得客戶聲明書或日期有誤以及未確實參與現金盤點為影響懲戒種類之最常見原因。第二，就事務所提供之服務種類而言，會計師懲戒委員會在決定懲處之輕重時，對於會計師報告使用者為一般大眾之財務報表簽證所作之處罰較其他專業服務為重。第三，從事務所型態而言，會計師懲戒委員會並不會因為事務所型態為獨資或合夥而有懲處程度上的差異。最後，會計師懲戒委員會並不會因為會計師出具之意見不同而有懲處程度上的差異。 The main purpose of this paper is to examine the association between auditor's professional deficiencies and types of sanction received. A sample of 254 auditor sanction cases during 1988 and 1998 were analyzed using an ordered probit model. The empirical results show several important results. First, the most common deficiencies committed by auditors include a lack of (1) sufficient and competent evidence, (2) physical cash count, (3) management representation letter, and (4) an overall conclusion in auditor's working papers. Second, the service provided by the auditor significantly affects the types of sanction. In particular, the sanction tends to be more severe when the auditor conducts a financial statement audit. Finally, CPA firm type and audit opinion do not significantly affect the types of sanction. Policy implications of these results were also discussed.