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    题名: 會計師事務所審計支援系統對審計品質之影響
    The Effect of Audit Support Systems on Audit Quality
    作者: 邱献良
    Chiu, Hsien-Lian
    贡献者: 周玲臺
    Chou, Ling-Tai
    邱献良
    Chiu, Hsien-Lian
    关键词: 審計支援系統
    審計品質
    查核經驗
    產業專長
    會計師任期
    Audit Support System
    Audit Quality
    Audit Experience
    Industry Specialization
    Auditor Tenure
    日期: 2016
    上传时间: 2016-08-02 15:52:19 (UTC+8)
    摘要: 本研究旨在檢驗會計師事務所審計支援系統對審計品質之影響。會計師事務所可藉由審計支援系統確保同仁遵循審計準則與事務所既有審計方法、強化風險管理及促進事務所成員之間知識的分享。另一方面，採用審計支援系統可能存有系統不當使用之風險，如：對系統過度依賴、機械化的行為、逆向工作及繞過系統。因此本研究無法預期會計師事務所採用審計支援系統是否會改善其審計品質。為了釐清此實證問題，我們以台灣某大型會計師事務所採用之審計支援系統作為測試標的，研究發現採用審計支援系統可明顯改善審計品質。我們也發現對於事務所層級的非產業專家或經驗較淺的合夥人，透過審計支援系統以改善審計品質的幅度更為顯著。然而，本研究並未發現會計師任期可以調節審計支援系統對審計品質之影響的證據。
    This study is to examine the effect of audit support systems on audit quality. Audit firms can ensure compliance with auditing standards and their firms’ audit methodology, enhance risk management, and facilitate knowledge sharing among audit personnel within firms using audit support systems. On the other hand, adopting audit support systems may be associated with threats of inappropriate use such as overreliance on systems, mechanistic behavior, working backward and working around systems. We are uncertain whether adopting audit support systems actually improves audit quality. To address the empirical issue, we conduct a study of the audit support system used at one Big 4 audit firm in Taiwan. We document that audit quality is higher when audit support systems are adopted. We also find that firm-level non-specialists or novice audit partners benefit more from adopting audit support systems in improving audit quality. However, there is no evidence that the association between adopting audit support systems and audit quality is moderated by auditor tenure.
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    會計學系
    96353504
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