中國大陸審計服務之沿革與現況－ 品質政策與審計判斷

侯啟娉

慈濟技術學院會計資訊系

摘　要

審計品質是資本市場能否有效運作的基礎，良好的審計品質可以提供高品質之會計資訊，降低審計失敗之機率。本文初探中國大陸審計品質政策的實施情形，以及審計判斷的執行概況。研究發現，在深受計畫經濟影響的歷史背景以及市場經濟基礎薄弱的環境下，中國大陸審計品質普遍不高。在品質政策方面，由於未能落實執行品質政策與控制，審計失敗案件層出不窮，資本市場屢受衝擊。在執行審計判斷方面，由於其會計師產業尚存在年齡偏高、學歷偏低，現代審計知識未普及的情形，嚴重影響會計師執業品質。而缺乏專業訓練、審計人員素質低，以及被審計單位狀況差，為影響審計判斷品質的三個主要因素。一般而言，中國大陸普遍認為規模大的事務所具有提供較好的審計服務能力，而其中又以四大事務所最具公信力，審計品質較佳。

關鍵字：審計品質、品質政策、審計判斷

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The Exploratory Study of Auditor’s Quality in China－Audit Quality Policy and Auditor’s Judgmen

Chi-Ping Hou

Abstract

This paper explores the implementation of audit quality policy and the auditor’s judgment in China. Under the transition from planned economy to market economy, the basis of market economy is still weak, the auditor’s quality is not good in overall situation. The most accounting firms do not comply with the audit quality policy, and the capital market deeply affected by many audit failures, thus investors lost a lot. The human resource structure of accounting profession in China’s domestic firms are not qualified。Lack of professional training, poor accounting human resource, and client-specific problems are three important factors that influence auditor’s judgment. Because small firms are more restricted to provide audit services by the small scale, the public believe that the auditor’s quality of large firms is better than small firms’, especially the Big Four, they have gained fine reputation 

Keywords：Auditor’s quality, Audit quality policy, Auditor’s judgment

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