政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/30303

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/30303

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政大典藏 > College of Commerce > Department of Accounting > Theses > Item 140.119/30303

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/30303

Title:	企業內部稽核人員與外部審計人員互動關係之研究
Authors:	曾建銘 Tseng,, Chien-Ming
Contributors:	陳錦烽 Chen, Jin-Feng 曾建銘 Tseng,, Chien-Ming
Keywords:	內部稽核內部稽核人員外部審計人員審計公費 Internal auditing Internal auditors External auditors Audit fees
Date:	2004
Issue Date:	2009-09-11 17:37:48 (UTC+8)
Abstract:	本研究利用問卷調查內部稽核人員與外部審計人員兩者對於內部稽核功能之認知、雙方互動之情形、以及內部稽核功能與審計公費之關係。研究結果發現外部審計人員對於國內內部稽核功能能否有效發揮，仍有所保留，特別是在獨立性的部分，但對於內部稽核人員的專業能力則表示肯定。另外，大多數的填答者皆有與對方互動之經驗，但互動的程度並不高，以「偶而會」及「偶而詢問」為主。縱使互動程度不高，但是雙方皆認為互動對於外部查核工作或內部稽核工作是有助益的。此外，大多數的外部審計人員認為，內部稽核功能的好壞與審計公費有一定的關係存在，但其影響的比例以5%以下居多，這可能也是間接造成雙方互動不密切的重要因素之一。 This thesis uses questionnaires to examine the external auditors’ perceptions of the internal auditing function, the level of co-operation between the internal and external auditors, and the relationship between internal audit function and external audit fees. The empirical findings indicate that external auditors expressed concern about the internal auditing function, independence especially. And the questionnaire responses show the lack of a close relationship between the internal and external auditors. They just occasionally co-operate with each other, but they consider that it is helpful to them. In addition, most external auditors are convinced of the existence of a direct link between internal audit function and external audit fees. But the percentage of external audit fee affected by internal audit function is below 5 percent, this may be one of the reasons why they lack a close relationship between each other.
Reference:	中文部分內部稽核準則委員會，2000，內部稽核準則公報第九號-內部稽核與外部稽核之協調，中華民國內部稽核協會。林炳滄，1995，內部稽核執業準則，中華民國內部稽核協會。財政部，2004，九十二年會計師事務所服務業調查，財政部出版。吳明隆，2005，SPSS統計應用學習實務（第二版），知城數位科技。許平祥，1991，影響外部審計人員評估內部稽核功能因素之實證研究，國立政治大學會計學研究所未出版碩士論文。莊代如，1997，提昇我國企業內部稽核品質之研究-以製造業為例，國立成功大學會計學研究所未出版碩士論文。陳真真，1995，影響我國企業內部稽核品質之因素探討，國立成功大學會計學研究所未出版碩士論文。陳建丞，1997，影響內部稽核生產力因素之探討－以台灣地區500大企業為例，國立中央大學企業管理研究所未出版碩士論文。黃慶森，2001，內部稽核一月通（增訂版），黃慶森發行。審計準則委員會，1993，審計準則公報第二十五號-內部稽核工作之採用，會計研究發展基金會。廖玲珠，2002，內部稽核人員角色壓力與其工作滿足暨內部稽核工作品質之研究，國立政治大學會計學研究所未出版碩士論文。韓慧玲，1995，影響內部稽核績效因素之研究-以上市製造業為例，國立中央大學企業管理研究所未出版碩士論文。英文部分 Al-Twaijry, A., Brierley, A. and Gwilliam, D. 2004. An examination of the relationship between internal and external audit in the Saudi Arabian coporate sector. Managerial Auditing Journal, Vol.19, No.7 :929-944. Arens, A. A., Beasley, M. S. and Elder, R. J. 2005. Auditing and Assurance Services: An Integrated Approach. 10th ed, Prentice-Hall. Brown, P. R. 1983. Independent auditor judgement in the evaluation of the internal audit function. Journal of Accounting Research, Vol.21, No.2 :444-455 Felix, W.L., Gramling, A. and Malletta, M. 1998. Co-ordinating Total Coverage: The Relationship Between Internal and External Auditors, Institute of Internal Auditors, Altamonte Spring, FL. Gramling, A. A. 1999. External auditors’ reliance on work performed by internal auditors: the influence of fee pressure on this reliance decision. Auditing: A Journal of Practice & Theory, Vol. 18 (Supplement): 117-135. Kell, W. G., Boynton, C. W. and Johnson, R. N. 2001. Modern Auditing. 7thed, John Wiley & Sons. Krishnamoorthy, G. 1994. External auditors’ evaluation of internal audit work: a cascaded inference approach. Unpublished PhD Thesis, University of Southern California. Nagy, A. L. and Cenker, W.J. 2002. An assessment of the newly defined internal audit function. Managerial Auditing Journal, Vol.17, No.3: 133-137. Schneider, A. 1984. Modelling external auditors’ evaluations of internal auditing. Journal of Accounting Research, Vol.23, No.2: 657-678. Wallace, W. A. 1984. A Time Series Analysi of the Effect of Internal Audit Activities on External Audit Fees, Institute of Internal Auditors, Altamonte Spring, FL.
Description:	碩士國立政治大學會計研究所 92353025 93
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0923530251
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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