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Title:	客戶業務風險與查核人員規劃的查核時間關係之研究
Authors:	林宜欣
Contributors:	馬秀如林宜欣
Date:	1998
Issue Date:	2016-05-10 15:56:24 (UTC+8)
Abstract:	查核人員為了能提供有效率及有效果的查核服務，規劃查核時間是他（她）們須做的一個判斷。本研究即探討影響查核時間規劃的因素。　　影響查核規劃的因素有很多，如：客戶的業務風險、查核人員的業務風險、願意接受的查核風險與重大性水準、查核工作耗用的成本、前期查核結果、會計師事務所的規模與會計師事務所的查核政策等。過去的研究如：Mock & Wright (1993)及Pratt & Stice (1994)發現，客戶的業務風險是影響欲耗用查核時間的重要因素，在影響客戶業務風險的諸因素中，受查客戶的財務狀況及所有權狀況尤其受到注意，所以，本研究即探討客戶業務風險對查核人員規劃之總查核時間及各查核程序所耗時間的影響。　　本研究要求國內六大會計師事務所中有經驗的查核人員，分別在個案公司的財務狀況（好或壞）及所有權狀況不同（公開發行公司或非公開發行公司）的情況下，決定會規劃多少時間於應收帳款的查核，以及規劃多少時間於各查核程序。分析回函後發現，當受查客戶的財務狀況不佳，且所有權狀況為公開發行公司時，查核人員規劃的查核時間較多，各查核程序規劃的時間也會增加，相反的，當受查客戶的財務狀況良好，且所有權狀況為非公開發行公司時，查核人員為該客戶所規劃的總查核時間較少，各查核程序擬耗用的時間也會減少。　　Audit plaiming is an important judgement for auditor in order to provide efficient and effective audit service. This study research on the affecting factors of planned audit time. 　　There are many factors affecting planned audit time, such as client`s business risk, auditor`s business risk, audit risk, materiality accepted by the auditor, audit costs, audit firm size, prior audit result and audit policy, etc. Based on previous study, client`s business risk is the most significant factor. Among its components, the client`s financial situation and ownership are those especial matters. The study investigating in how they affecting the planned time in audit planning. 　　Experienced auditors form Big 6 in Taiwan provided detailed budgets for the year-end procedures auditing the account receivable of a hypothetical company. The clients ownership (public vs. private) and financial condition (weak vs. strong) were manipulated in the experiment to measure their effects on time budgets. The results indicated that weak financial condition and public ownership resulted in significantly high budgets hours, and vise versa. The finding adds to the available evidences that auditors do tend to gather more evidence when factors believed to increase their client`s risk are present.
Description:	碩士國立政治大學會計學系 85353003
Source URI:	http://thesis.lib.nccu.edu.tw/record/#A2010000649
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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