臺灣博碩士論文加值系統

每個審計案件，查核人員皆冒著審計風險(Audit risk)，擔負出具不當意見的可能性。審計委任的失敗與否深受查核規劃時決定蒐集的查核證據影響，而查核證據的多寡又決定在偵查風險(Detection risk)的程度，所以偵查風險的評估因素愈客觀、正確，則可降低查核的成本與查核失敗的威脅。因此，本研究希望能夠找出，相較於傳統偵查風險的決定方法，能夠更為精確評估偵查風險的模式，以提高審計品質降低審計失敗的可能性。
本研究首先利用紮根理論(Grounded theory)整理出53項國內外文獻提及的影響偵查風險的風險因素，接著採用德爾菲方法(Delphi method)篩選出審計實務專家一致認同的43項關鍵風險因素；最後，藉助模糊理論(Fuzzy theory)與查核風險模式(Audit risk model)建立評估偵查風險的機制，求算出偵查風險的風險程度，以幫助查核人員進一步決定其查核證據的蒐集數量，制訂初步查核策略。此外，為了驗證本研究所提出的評估偵查風險機制，本研究以個案研究法(Case study)成汀褌狳繫桴魖謘A確認本研究提出之機制的可用性及有效性。
本研究的研究貢獻為，首先本研究整理了學術界與審計實務界的認同之影響偵查風險評估時的43項關鍵風險因素，相信可以提供未來學者在研究查核規劃之風險辨別的參考，以及內、外部稽核人員在未來進行風險辨別時的參考依據。再來，本研究建構出一套相較於傳統評估方法更為精確、客觀的評估機制，提供給內、外部稽核人員在未來進行偵查風險的評估時使用，相信可以提升審計品質，並降低審計失敗的風險。最後，藉由本研究提出的將模糊理論應用在偵查風險的評估，相信可以激發未來研究審計議題的學者繼續投入模糊理論的研究，提供學術界另一個以模糊理論思考審計議題的方向。

Auditors face the audit risk and bear the legal liability in every audit case. The success of the audit case is related to the audit evidences during the audit plan period. And the quantity of the audit evidences is influenced by the degree of the Detection Risk. The more precise of the detection risk, the fewer threat of the audit failure. This research tries to create an approach to evaluate the detection risk more precisely than the traditional approach. The approach can improve the audit quality and reduce the probability of audit failure.
First, the research performs Grounded Theory to collect risk factors from the literatures and then uses the Delphi Method to sieve out the identified risk factors from the expert. Second, the research creates a mechanism to calculate the Detection Risk from these identified risk factors via the Audit Risk Model and Fuzzy Theory. The calculated Detection Risk can assist auditors to formulate the initial strategies of the audit case. This research uses the case study methodology to valid the feasibility of the whole approach.
The contributions of this research include:
1. The identified risk factors can be the references for future research.
2. The identified risk factors can be the references for the auditors.
3. The approach can improve the audit quality and reduce the probability of audit failure.
4. The fuzzy theory we use can guide a new road for future research about evaluating the audit risk.

摘要 I
Abstract II
目錄 III
目錄 III
圖目錄 VI
表目錄 VII
第一章 緒論 1
1.1. 研究背景與動機 1
1.2. 研究問題與目的 4
1.3. 研究策略 4
1.4. 論文架構 6
第二章 文獻探討 7
2.1. 查核規劃流程 7
2.1.1. 接受查核委任前之準備工作 7
2.1.2. 瞭解客戶之企業及產業 8
2.1.3. 評估客戶的經營風險 8
2.1.4. 執行初步的分析性程序 9
2.1.5. 設定重大性水準及評估可接受查核風險和固有風險 9
2.1.6. 瞭解內部控制並評估控制風險 10
2.1.7. 蒐集資訊評估舞弊風險 11
2.1.8. 發展整體查核計劃及查核程式 12
2.2. 查核風險 13
2.2.1. 查核風險的定義 13
2.2.2. 查核風險的組成 14
2.3. 查核風險模式 21
2.3.1. 查核風險模式的計算公式 21
2.3.2. 查核風險模式組成的重要性 21
2.3.3. 查核風險模式在實務界的應用 23
2.4. 本章小結 25
第三章 研究方法與設計 26
3.1. 運用紮根理論影響偵查風險的重要風險因素 27
3.1.1. 紮根理論之介紹 27
3.1.2. 紮根理論之研究設計 32
3.2. 運用德爾菲方法找出專家認同的影響偵查風險的關鍵因素 34
3.2.1. 德爾菲方法之介紹 34
3.2.2. 德爾菲方法之研究設計 38
3.3. 運用模糊理論建構偵查風險的評估機制 42
3.3.1. 模糊理論之介紹 42
3.3.2. 模糊理論之研究設計 49
3.4. 運用個案研究法驗證並提出偵查風險的評估機制 59
3.4.1. 個案研究法之介紹 59
3.4.2. 個案研究法之研究設計 63
3.5. 本章小結 65
第四章 偵查風險評估機制之建構 66
4.1. 紮根理論之整理結果 66
4.1.1. 開放性譯碼結果 69
4.1.2. 主軸譯碼結果 71
4.1.3. 選擇性譯碼結果 74
4.2. 運用德爾菲方法篩選關鍵風險因素 81
4.2.1. 專家背景 81
4.2.2. 第一回合德爾菲 81
4.2.3. 第二回合德爾菲 86
4.2.4. 德爾菲問卷的結果分析 89
4.3. 建構偵查風險的評估機制 92
4.4. 本章小結 94
第五章 偵查風險評估機制個案實證 95
5.1. 製鎖產業概況 95
5.2. 個案公司背景資料 96
5.2.1. 個案公司簡介 96
5.2.2. 個案公司的組織圖 99
5.2.3. 個案公司營運概況 99
5.2.4. 個案公司未來展望 102
5.2.5. 個案公司的簽證會計師事務所 103
5.3. 個案驗證進行程序 104
5.3.1. 個案背景資料取得 104
5.3.2. 評估機制實證之前置作業 105
5.3.3. 評估機制於個案公司之運作 106
5.3.4. 個案驗證結果 108
5.3.5. 個案驗證的品質確認 115
5.4. 評估機制應用實務界的方法 115
第六章 結論 116
6.1. 研究結果 116
6.2. 研究目的之達成 118
6.3. 研究貢獻 119
6.4. 未來研究的建議 120
參考文獻 121
中文文獻 121
英文文獻 122
附錄一：開放性譯碼之編碼過程(概念化結果) 127
附錄二：第一回合德爾菲問卷 138
附錄三：第二回合德爾菲問卷 146
附錄四：獨立樣本T檢定 155
附錄五：取得個案公司資料的種類 160
附錄六：個案公司偵查風險的評估問卷 161
附錄七：填答者的填答資料 167
附錄八：偵查風險評估系統之說明手冊 172

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