財務報表查核簽證審計業務具有服務無法規格化、標準化與高度應用專業判斷等知識服務產業特性。基於這些特性，本研究納入品質成本管理觀念，並參考Tsaih and Lin (2006)提出之整體企業流程資訊有機體模式，另行提出審計作業流程建置方法論。透過該方法論建置之審計作業流程主要係將審計流程中需要仰賴專業判斷、具關鍵性之知識服務提供作業點予以辨認出，並於該作業點發展客製化且具修正彈性之指引表，協助審計人員於執行知識服務提供活動時使用，以確認審計品質。基於品質成本管理觀點，納入預防性控制性質的指引表之審計作業流程，預期將較目前以複核程序為主之事後偵測性控制活動及事後更正性活動的審計作業流程更具效率與效能。 / Characterized with features of the knowledge-based service industry, the financial audit process performed by the accounting firm is difficult to be standardized and required exercise of high degree of professional judgment. Under these characteristics, and with an application to concepts of quality cost and the Process-Wide Information Organism (Tsaih and Lin 2006) approach, this study proposes an Auditing Business Process Set-up Methodology (ABSM) to analyze the financial audit process. Based on the ABSM, key activities that required exercise of professional judgments in the audit process are first identified. Highly tailored guidance tables corresponding to the activities identified are then developed to provide guidance to auditors in order to assure the quality of audit. The provision of guidance tables is in nature a preventive measure, while the common practices of reviewing process which requires giving and clearing review notes are detective and corrective measures. In the context of quality cost management, a preventive approach is more efficient and effective.