臺灣博碩士論文加值系統

內部稽核係為最瞭解企業營運狀況之內部監督單位，而會計師則係依據審計原則執行查核給予意見之外部監督單位。企業為減少代理成本，可透過建立內部稽核制度與外部會計師審計機制，降低資訊不對襯所產生的代理問題。在競爭激烈審計市場中，會計師得因取得內部稽核協助或積極採用內部稽核之工作，減少審計工作所須投入之成本。本研究以我國公開發行以上之企業為研究對象，透過對內部稽核人員發放問卷調查方式篩選研究樣本，以取得樣本企業之內部稽核人數、內部稽核協助會計師情形，及2017年審計公費資訊，透過檢視內部稽核之人數及協助會計師之情形，探討是否會影響審計公費之訂價，期研究結果有助於瞭解內部稽核與外部稽核互動之效益，增補內、外稽之研究成果。實證結果發現，企業內部稽核人數及內部稽核協助會計師情形，大多不影響審計公費，惟當委託簽證之會計師事務所為大型規模時，若取得內部稽核協助則可降低審計公費。

Internal audit is the internal oversight unit that best understands the company's operating conditions. On the other hand, the accountant is an external supervisory unit that performs audits and gives comments based on auditing principles. In order to avoid agency problem, companies can reduce the risk of information asymmetry by establishing internal and external audit systems. In the highly competitive audit market, the accountants can lower the cost of audit by accepting the help of internal auditors or referencing to internal audit work. The study tries to find out whether the number of internal audits and the help of internal auditor influence on audit fees. This study takes public limited companies in Taiwan as research objects. Based on the questionnaires filed by the internal auditors, this study screens the samples from research objects, obtains the number of internal auditors in each sample, realizes whether the internal auditors help the accountants and gets the information of audit fees of the samples in 2017. The empirical research indicates that the number of internal auditors and the help of internal auditors to the accountants have no effect on the audit fees. However, when the accountants come from Big Four accounting firms, the help of internal auditors to the accountant can reduce the audit fees.

第壹章 緒論
第一節 研究背景與動機
第二節 研究目的
第三節 研究架構與流程
第貳章 文獻探討
第一節 內部稽核
第二節 審計公費
第三節 內部稽核與外部稽核之互動
第參章 研究設計
第一節 研究假說之建立
第二節 研究範圍與資料、樣本來源
第三節 實證模型
第四節 變數衡量
第肆章 實證結果分析
第一節 敘述性統計
第二節 相關係數矩陣分析
第三節 迴歸結果分析
第伍章 結論與建議
第一節 結論
第二節 研究限制
第三節 建議
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