我國從2002年引進獨立董事制度，並於2007年引進審計委員會制度;且要求公開發行股票之證券投資信託事業、綜合證券商、上市（櫃）期貨商及實收資本額達新臺幣100億元以上未滿500億元之非屬金融業之上市（櫃）公司應於104至106年間完成審計委員會之設置。實收資本額達新臺幣20億元以上未滿100億元之非屬金融業上市（櫃）公司應於106至108年間完成審計委員會之設置。本研究將針對已施行近10年的審計委員會制度做一檢視。 本研究採用朱德芳（2013，2014）關於審計委員會制度之研究理念與作法。邀請五位獨立董事做訪談並將訪談內容作整理分析，初步了解臺灣審計委員會實施概況。本研究發現：宜強化審計委員會的功能，以及調整雙軌制漸漸趨向單軌制。 / The Independent Director System was imported into Taiwan in 2002 and subsequently the audit committee system started in 2007. Public companies, brokerages, listed futures firms and securities firms were then required to establish an audit committee. This new regulation also applied to non-securities firms who has capital between NTD $10Bn and NTD $50Bn. It was stipulated that the changes must be implemented between 2015 and 2017. Furthermore, listed firms whose capital exceeds NTD $2Bn but less than NTD $10Bn must establish audit committees in the period 2017-2019. This thesis intends to review and analyze the implementation of these audit committees. This study adopts concepts put forward by distinguished professor Te-Fang Chu (2013-2014) as well as uses the process she developed to verify the effectiveness of the legislation in the business world. We invited five independent directors to interview and helped us gain a surface-level understanding of the audit committee process.This analysis resulted in two specific recommendations. First, some functions within the audit committee must be strengthened. Second, the two-tier corporate governance system should be flattened to a single tier.

因為公司所有者與管理者不同，且外界第三者不容易直接觀察到公司管理者的行為，而有代理問題存在，也因代理問題使公司管理當局有操縱盈餘數字的機會及動機。然而在投資者沒有受過會計專業訓練下，幾乎很難去區分裁決性應計項目及非裁決性應計項目，當盈餘與營業現金流量差異愈大時，代表管理者操縱應計項目的空間愈大，管理當局為向外界發出訊息顯示自己雖有盈餘管理機會，卻無盈餘管理的行為，則會聘用高審計品質的會計師事務所進行查核簽證，也將進一步了解高審計品質會計師事務所是否有較高之偵測或抑制盈餘管理能力。 本研究第一部份在探討公司特性與聘任審計品質之關連性，採用Logit的研究方法探討我國上市公司產生應計項目之特徵是否會影響選任審計品質，並控制以往研究中發現會影響選任會計師因素的變數，如：公司規模、財務槓桿、公司成長率、財務困難、查核意見等變數。本研究第二部分在探討審計品質與所查核公司盈餘管理之關連性，採用橫斷面Modified Jones Model 及CFO Model的盈餘管理偵測模式來衡量公司裁決性應計項目，並利用無母數統計方法探討高、低審計品質會計師事務所查核公司之裁決性應計項目平均數是否有差異。 研究結果發現，當公司營業週期愈長，則表示企業愈需要較多營運資本，維持其營運活動，或當公司資產敏感度愈高時，則表示企業折舊或攤銷等長期項目愈多，其盈餘與營業現金流量差異愈大，管理當局可操縱盈餘之空間愈大，愈傾向聘用高審計品質之會計師事務所查核簽證以降低代理問題。另外，實證結果亦發現分別採用橫斷面Modified Jones Model 及CFO Model驗證高、低審計品質在偵測盈餘管理或抑制盈餘管理能力上其結果不同，所以無強烈證據支持由高審計品質所查核簽證財務報表之公司，其盈餘管理的現象會低於由低審計品質所查核者。

近年來由於經濟景氣的因素及製造業與建築業的景氣停滯，使得銀行的逾放比率及金額大增，遂使得銀行經營更加困難。根據現行辦法規定，當企業向銀行申請融資額度超過三千萬以上者，必須檢附會計師的融資簽証報告，且融資簽証業務一直都是會計師主要的業務之一，故本研究將探討審計報告的資訊內涵－運用於財務危機之預測，即是結合財務報表的資訊及審計報告意見型態的資訊建立一套較佳的財務預警模式，以探討審計報告的資訊內涵於財務預警的貢獻。 　　本研究以金融聯合徵信中心的資料庫中於民國八十一年底及民國八十一二年底仍列為催收或呆帳的公司且在發生財務危機前三年有完整的財務報表為違約公司，運用違約公司的所屬產業別、資產總額及銷售額為配對標準，選出正常履約公司進行分析。計算十九種公司財務比率、十九種產業相對財務比率及審計報告意見型態為變數，區別前期樣本及全體樣本分別建立財務預警模式。 　　首先先檢定財務比率是否符合常態分配的假說，其次檢定財務資訊的資訊內涵，亦即比較二群體間財務比率是否有差異，最後分別運用因素分析及不採用因素分析建立Λογιτ模式，並比較模式的正確性及加權效率性以選擇出較佳的模式。 　　研究結果如下： 　　1.在前期樣本中，不論採用何種變數，僅有固定資產比率符合常態性假說；在全體樣本中，均不符合常態分配的假說。 　　2.以公司財務比率為變數時，有八種財務比率於二群體間不具差異性；但當以產業相對財務比率為變數時，則有十一種財務比率於二群體間不具差異性。 　　3.審計報告具資訊內涵，對於預測企業是否發生違約與否有所貢獻。 　　4.不論採用何種變數所建立的財務預警模式對於前期樣本及全體樣本的正確分類上均優於隨機分類，但對於後期樣本的正確預測上則不優於隨機分類，故模式的貢獻有限。

董事會是公司治理之核心，設置審計委員會為其職能，確保盈餘品質與財務報導。因此，為了解審計委員會的專業性對盈餘品質與聯合貸款之影響，本研究選取2000年至2012年美國上市非金融業公司作為研究樣本，以聯貸利差作為衡量聯合貸款契約特性之變數。首先探討盈餘品質對貸款利差的影響，再進一步考量審計委員會的會計專業對於盈餘品質與聯合貸款有何影響。研究結果發現，企業的盈餘品質與貸款利差呈負向關係，顯示當公司的盈餘品質好的時候好，能取得較低的聯貸利差，且當審計委員會成員具有會計專業時，其現象會更加明顯。 / Board of directors is the core of corporate governance, and one of the main functions of board of directors is to establish audit committee to ensure the company’s earnings quality and financial reporting. Therefore, the purpose of this study is to examine the effect of audit committee with accounting experts on the loan spread in the syndication loan market. This study is based on a sample of US companies during 2000-2012. The results show that earnings quality is negatively associated with loan spread, and this is more pronounced when the proportion of accounting experts on the audit committee is higher. Keyword: Audit

本研究延伸Becker et al. ( 1998 )六大會計師事務所審計效率高於非六大的研究，探討會計師事務所在面對管理階層不同之盈餘管理動機時，也就是當會計師與管理階層兩者間的盈餘報導動機衝突或一致時，會計師事務所的監督功能是否對稱。本研究認為高審計品質的會計師事務所在決定盈餘報導時，會比低審計品質的會計師事務所更加保守，因為高品質之會計師事務所面對審計失敗伴隨而來的訴訟成本遠較其他會計師事務所來的高，使得會計師事務所對於客戶採用增加所得的會計政策會保持較高的專業懷疑態度，抑制客戶虛增盈餘，因此，當管理者產生增加所得的盈餘報導動機時，衝突就會發生；反之，當客戶採用減少所得的會計政策，基於會計上的穩健原則，會計師事務所干涉程度則較低，使客戶較易進行減少所得的盈餘管理，故會計師事務所的監督功能不具對稱性。 而本研究結果顯示，當客戶有增加所得的盈餘管理動機時，代表高審計品質的五大與產業專家會計師事務所的客戶所報導的裁量性應計顯著低於非五大與非產業專家之會計師事務所，表示在會計師事務所與管理階層的盈餘報導動機有衝突時，五大與產業專家會計師事務所的審計品質較佳，較能抑制客戶利用裁量性應計進行增加所得的盈餘管理；反之，當客戶有減少所得的盈餘管理動機時，五大與產業專家會計師事務所的客戶所報導的裁量性應計也顯著低於非五大與非產業專家之會計師事務所，表示在會計師事務所與管理階層的盈餘報導動機相一致時，五大與產業專家會計師事務所的審計品質反而較低，容許客戶利用裁量性應計進行減少所得的盈餘管理。此實證結果支持本研究之假說，當會計師事務所與管理階層的盈餘報導動機發生衝突(一致)時，五大與產業專家會計師事務所的審計品質高(低)於非五大與非產業專家會計師事務所，監督功能不具對稱性。 / The research of Becker et al ( 1998 ) found that the big 6 CPA firms’ audit efficiency was higher than the non-big 6 CPA firms’ audit efficiency. This research extends Becker’s research and discusses whether the surveillance function of CPA firms is symmetrical or not when CPA firms face different earnings management motives of the management. In other words, when the earnings management motives between CPAs and management are conflict or consistent, whether will result in different audit quality level or not. We thought that the CPA firms with high audit quality are more conservative than those with low audit quality when deciding the reported earnings. Because the lawsuit cost of the CPA firms with high audit quality is much greater than the lawsuit cost of other CPA firms when facing the audit defeat. Thus the high audit quality CPA firms maintain the higher specialized suspicion on their customers who use the accounting policy to increase their earnings and restrain their earnings management. Therefore, when the management has the motive to increase reported earnings, the conflict will occur; on the contrary, when the management has the motive to decrease reported earnings, the CPA firms will tolerate their customers making earnings management to decrease the reported earnings base on the conservatism of accounting, so the surveillance function of CPA firms will decline and become not symmetry. According to our research, we find that when the management has the motive to increase reported earnings, the reported discretionary accruals of the management audited by the big 5 and industrial expert CPA firms are much lower than those audited by the non-big 5 and non- industrial expert CPA firms. It means when the motive of earnings reporting between the CPA firms and management is conflict, the audit quality of the big 5 and industrial expert CPA firms is much better, and they can restrain their customer using the discretionary accruals to increase their earnings. On the other hand, when the management has the motive to decrease reported earnings, the reported discretionary accruals of the management audited by the big 5 and industrial expert CPA firms are also much lower than those audited by the non-big 5 and non- industrial expert CPA firms. It means when the motive of earnings reporting between the CPA firms and management is consistent, the audit quality of the big 5 and industrial expert CPA firms is much lower instead, and they tolerate their customer using the discretionary accruals to decrease their earnings. This result of statistics test supports our hypotheses. When the earnings reporting motive between the CPA firms and the management is conflict ( consistent ), the audit quality of big 5 and industrial expert CPA firms is higher ( lower ) than other CPA firms’ audit quality. The surveillance function does not have the symmetry.

第一章緒論，下分三節，敘述研究動機與目的，研究範圍與限制，及研究方法文架構 。 第二章公庫制度，下分三節，敘述公庫意義及其範圍，我國之公庫制度，各國之公庫 制度。 第三章公庫審計與財務行政制度之探討，下分三節，敘述各國及我國之公庫審計與該 國財務行政制度之關係。 第四章我國公庫審計制度之演進及其時代背景，下分三節，敘述我國歷代公庫審計制 度及其時代背景，公庫法實施前及實施後之公庫審計制度及其時代背景。 第五章我國公庫審計制度之現況與評述，下分五節，敘述公庫集中支付制度、國庫集 中支付審計、國庫代庫收支審計 國庫收支綜合審計之現況與評述。 第六章公庫審計專題之研究，下分六節，分別就現行公庫審計有關的問，作專題式的 探討。 第七章結論與建議，下分二節，係將本論文中各項研究作一彙總，並提出若干建議。

傳統的財務報表審計服務，其查核作業的執行時點主要是以會計期間為基準，每季、每半年或一年才針對企業財務揭露，進行事後的交易查核。然而，近年來企業普遍地應用網際網路和全球資訊網技術之後，在沒有任何第三者稽核的情況下，企業的財務資訊幾乎可選擇於任何時點在網路上公開揭露，再加上投資者藉由網路瀏覽器等工具蒐集或分析這些資訊的成本降低，更使得此類資訊被使用的機率大幅增加。由資訊效率的觀點來看，市場投資者使用這些未經查核的資訊，將可能導致因資訊信賴度低而產生的資訊不效率，故傳統期間性的審計服務，顯然亦即當即時性網路資訊環境逐漸形成時，不但已不能提昇資本市場網路時代的資訊品質，同時也會逐漸喪失審計專業一直所強調的審計品質和權威性，故為了因應此一即時性資訊揭露市場的來臨，審計專業該當尋求更符合即時性資訊環境的審計方法。 　　改善資訊效率的方法之一，即所謂連續性審計(Continuous Auditing)的觀念，其目的乃是希望擴充即時線上資訊系統診斷機能至外部審計服務，以達成「交易結束後，立即進行查核；財務報表發布後，立即出具審計意見報告」的目標。但此一課題目前仍屬新興階段，不論是理論或技術架構皆存在許多未盡之處。例如連續性審計是否在任何經濟環境下均較具效率？或是某些經濟條件必須符合時，才適合應用連續性審計方法？此等重要的經濟適用性問題，均無任何研究曾明確地交代。此外，如何有效率地整合各種資訊技術，來實地發展連續性審計技術，以對目前網路財務揭露系統進行連續性審計？而完整的一般化系統架構、技術指引與系統發展方法論又如何建立？這些問題，在相關的文獻中，均皆未能提出適切的答案。 　　本研究即針對上述各項議題分別提出解決方案，首先從資訊經濟學理論的角度，探討在連續性財務資訊揭露的環境下，連續性審計的必要性，並以較嚴謹的定義，來建立連續性審計的理論架構，並討論可能影響連續性審計效率性的各種經濟條件；確認連續性審計的重要性後，其次將整合應用審計專業知識、連續性審計觀念架構與相關的資訊技術，以發展出適用於連續性審計的一般化技術架構；最後則依照連續性審計一般化的技術架構，實地設計出一個應用物件技術的連續性審計雛型系統，以驗證連續性審計理論與技術架構的可行性。 / Through years, regulation parties consistently emphasized the importance of timely accounting information in their formal statements. Despite those highlights from regulation parties, professional accountants can't achieve timeliness due to the lack ofrealtime disclosure technology. However, in the past a few years, situation is changing dramatically. The combined innovative technology on production (such as the on-line transaction processing and the on-line analytical processing) and dissemination (such as the Internet distributed object technology and World- Wide-Web technology) of the real-time accounting information definitely made timeliness feasible. In fact, there is strong evidence to believe there would be more and more public companies posting their timely important financial or operating information on Internet in the near future. Although the increasing provision of timely accounting numbers on the web is expected to strengthen the quality of accounting information, behind the web-disclosure behavior, the information asymmetry problem still will bother both the reporting companies and information users since those web-releases are usually remained unaudited. 　　Recently, in AICPA and CICA's joint report, they emphasized on the importance of continuous auditing as a soluetion to this emerging web-release problem. Unfortunately, besides their awakenings on this material, those official reports did not provide much insight on both continuous auditing theoretic and technical framework. For instance, what exactly is the economic definition and implication of continuous auditing? Would continuous auditing be the most efficient way to audit the real-time information? How to prove it? Also, technically, how to conduct this new approach successfully? Depending on what kind of information technology this approach could be best implemented? 　　From research design view, the above problems are certainly not appropriate to be answered through an empirical research approach since there are still no continuous auditing practice existing. Accordingly, the most emerging research now is to construct a complete continuous auditing theory and technical framework. This paper, based on the motivation to examine both the theoretic and technical framework of continuous auditing, is going to address the following issues. First, some formal modeling tools are adopted to analyze different auditing approaches to show why, from an economic view, continuous auditing would dominate others in different dimensions. Secondly, we derive a generic technical framework from the continuous auditing concepts to guide the implementation of technical issues. Finally, an object-oriented prototype system implemented by Java language is developed to support the proposed theoretic and generic technical framework.

本研究探討審計委員會、企業社會責任及企業價值間之關聯性。將研究分為兩部分：針對審計委員會及企業社會責任之關聯性，實證結果顯示，設置審計委員會之企業對於企業社會責任之影響為顯著正相關，表示審計委員會能夠監督企業之運作，使得企業投入較多的心力在企業社會責任中。另外，針對審計委員會、企業社會責任及企業價值之關聯性，實證結果顯示，企業社會責任與企業價值間為顯著正相關，然而審計委員會與企業價值間無顯著關係，表示企業投入較多心力在社會活動中，其企業價值也會相對地提高。 / The purpose of the study is to examine the connection between audit committee , corporate social responsibility (CSR) and firm’s value.The conclusions of this study are divided into two parts. First part is that audit committee has a positive impact on corporate social responsibility. It means that audit committee oversee the operations of the companies, allowing companies to invest more effort in corporate social responsibility. Second part is that corporate social responsibility has a positive impact on firm’s value, however audit committee has no impact on it. It means when companies put much more effort on social activities, therefore firm’s value will relatively increased.

自2005年開始PCAOB對外國之註冊會計師事務所進行國際檢查，至今已逾十年，然而制度實施之初面臨許多質疑。而今，已有文獻指出不論是美國或是其他國家，PCAOB的檢查皆具有一定效益，且具有外溢效果。惟各國間的國家特性因素於目前文獻中尚有發展空間，因此本研究欲了解國家特性是否會影響PCAOB國際檢查的外溢效果。 　　本研究以2004年至2013年間35國的資料計算裁決性應計數，以此代理審計品質，觀察各國審計品質於檢查前後的變化，並以法規執行力以及四大會計師事務所市占率代理國家特性，進一步了解不同特性的國家，其審計品質改變幅度的差異。 　　根據實證結果發現，當一國的法規執行力較高或是四大會計師事務所市占率較高時，審計品質較佳，因此於PCAOB國際檢查後審計品質提升幅度較小。各國的準則制定機構可透過本研究的國家分類，量身訂定更符合國家的準則，以改善審計品質。 / Since 2005, PCAOB has inspected foreign registered audit firms for a period over ten years. The benefits of inspection in both the United States and other countries are documented by extant literature, but the research of country characteristics on the spillover benefits is still lacking. In this study, we document how country characteristics influence the spillover effect of PCAOB international inspection on audit quality. This study uses discretionary accruals as the proxy of audit quality. Our data of non-US-listed companies from 35 countries during 2004-2013 are taken from Datastream. In addition, we use legal enforcement and Big 4 dominance to investigate how country characteristics affect the magnitude of audit quality changes. According to empirical results, we find that countries with higher legal enforcement or Big 4 dominance provide better audit quality. Therefore, PCAOB international inspections in these countries generate smaller magnitude of audit quality improvement than in countries with lower legal enforcement and Big 4 dominance . Our results suggest that regulators of different countries should develop more tailored regulation in order to improve audit quality of their respective countries.

由於經濟環境的演進和企業規模的日益擴大，有時效性的工作項目因而與日俱增。所以內部稽核須與外部審計人員搭配協調充分合作，避免工作重覆而造成人力，物力有財力的浪費，以期達到雙方查核效率的提高。而在相互合作之前，外部審計人員應先評估內稽核功能發揮的程度，以作為合作程度的依據，然而外部審計人員如何評估內部稽核的功能呢？此一問題應當會反映在外部審計人員評估內部稽核時所考慮的各種因素之內。因此，本論文將探討外部審計人員評估內部稽核所考慮因素之重要性等級及各因素之間的相關性，以期能此一過程加以評估。 本研究系以問卷調查方式，以外部審計人員為研究對象，根據國外所做相關研究之理論，試圖將外部審計人員評估內部稽核所考慮之因素及其重要性作一確認與評估，在進行分析時，將利用平均數及標準差來排列各影響變數之重要性，利用因素分析將各影響變數歸類為影響因素，利用復相關分析以測定影響因素與內部稽核的能力，客觀性及工作品質間是否具有顯著相關，以及對影響因素和外部審計人員的基本資料特質從事變異數分析。