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研究生:陳昭宇
研究生(外文):Chen, Chao-Yu
論文名稱:審計品質指標制度之研究:全球趨勢與比較
論文名稱(外文):Research on Audit Quality Indicators: Global Trends and Comparisons
指導教授:戚務君戚務君引用關係
指導教授(外文):Chi, Wu-Chun
口試委員:張祐慈吳幸蓁
口試委員(外文):Chang, Yu-TzuWu, Shing-Jen
口試日期:2022-06-02
學位類別:碩士
校院名稱:國立政治大學
系所名稱:會計學系
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2022
畢業學年度:110
語文別:中文
論文頁數:102
中文關鍵詞:審計品質指標AQI
外文關鍵詞:Audit Quality IndicatorsAQI
相關次數:
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審計品質向來是審計研究之重要議題,然而學術界及產業界對於如何定義審計品質至今尚未達成共識。在此背景下,世界各國的監管機構陸續著手推動審計品質指標(Audit Quality Indicators;AQI),期許透過量化與審計品質相關之因素,以協助衡量審計品質之優劣;惟綜觀各國審計品質指標制度,即使制度名稱相同,但其指標組成、規範方式以及預期使用者都有著顯著的差異。以下條列本論文的主要研究貢獻。首先,本研究綜整各國審計品質指標之歷史脈絡,以及推動審計品質指標具代表性國家之制度與規範。其次,本文對這些國家的審計品質指標進行比較分析,探究其制度之異同。最後則針對我國推動審計品質指標制度提供相關建議。
Audit quality has always been an important issue in audit research. However, there have not yet reached a consensus on the definition of audit quality. In this context, regulatory around the world have been promoting Audit Quality Indicators (AQI) to help measure audit quality by quantifying the factors related to audit quality. Despite the name, there are significant differences in the component, approach and potential users of AQI. The following are the main research contributions of the study. First, the study summarizes the historical context, the systems and standards of AQI in representative countries. Second, the study compares and analyzes AQI of those countries to explore the similarities and differences of their systems. Last but not the least, the study provide suggestions for promoting AQI system in Taiwan.
壹、 緒論 1
一、 研究動機與目的 1
二、 研究問題 2
三、 研究方法 3
四、 研究架構 3
五、 文獻探討 3
貳、 各國審計品質指標制度 6
一、 審計品質指標制度之歷史脈絡 6
二、 美國審計品質指標制度 8
1. PCAOB審計品質指標制度 8
2. CAQ審計品質指標制度 41
三、 新加坡審計品質指標制度 45
1. 新加坡審計品質指標緣起 45
2. 新加坡審計品質指標修正 49
3. 新加坡審計品質指標現況 50
4. 小結 53
四、 南非審計品質指標制度 54
五、 加拿大審計品質指標制度 59
六、 英國審計品質指標制度 63
七、 瑞士審計品質指標制度 67
八、 日本審計品質指標制度 70
九、 荷蘭審計品質指標制度 71
十、 葡萄牙審計品質指標制度 72
參、 臺灣審計品質指標制度 74
一、 審計品質指標推動情況 74
二、 審計品質指標揭露架構及範本 75
三、 會計師事務所透明度報告編製原則 82
四、 我國審計品質指標制度分析 84
肆、 各國審計品質指標之比較分析及異同 87
一、 依照主要使用者 87
二、 依照指標選擇方式 88
三、 依照指標類型 89
四、 依照揭露方式 91
五、 小結 91
伍、 總結與建議 93
一、 研究結論 93
二、 研究建議 94
1. 金管會應持續積極推動審計品質指標的運作 94
2. 審計委員會應加強關注會計師審計品質 95
3. 事務所應真實呈現數據及持續致力於提升審計品質 97
4. 結語 97
參考文獻 98
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