會計師事務所服務提供中心策略執行之研究

Abstract

會計師事務所的業務相當廣泛，在台灣的審計服務市場，對於一般公司而言，多數認為會計師事務所審計服務所提供的財務報表查核簽證僅是符合主管機關相關法令之遵循，對於公司並沒有太高價值之下，會計師執行財務報表查核簽證之服務公費相對於其他國家是普遍偏低，而審計服務部門長久以來面臨審計人員的超時工作問題也一直無法解決。 如同一般製造業的營業循環，會計師事務所審計人員於執行財務報表查核簽證也有一定的工作流程，每個階段都有一定的工作要執行。透過價值鏈分析，將整個審計流程中所要執行的工作予以區分，部分需要審計經驗及查核人員之專業判斷，即主活動(核心工作)；部分工作則不需要專業之判斷，是屬於例行性且較為瑣碎的事項，即支援活動(非核心工作)。若能將該等無須專業判斷之審計行政工作予以標準化，制訂相關標準作業流程，並對參與工作之人員做適當訓練，一定能將這些工作處理得很好，而且在大量從事相同性質工作下，效率也自然能提升。 本研究中的會計師事務所，為了解決審計人員長時間的工作壓力與工作負荷，提高專業審計人員工作執行之挑戰性，並落實專業分工的理念，如同管理大師湯姆•彼得斯的名言「做您最拿手的業務，其餘的都委外」，也運用現代日本企業轉型變革中所謂的In-house Outsourcing的概念，於是在會計師事務所審計服務部門下成立了「服務提供中心」。 會計師事務所將非核心工作交由服務提供中心來執行，希望能夠藉此降低審計人員處理審計行政作業程序的時間，使審計人員能專注於客戶服務與查核品質，對於審計人員之學習發展有較好的空間，進而提升員工之滿意度；另一方面，透過服務提供中心將審計行政作業程序予以標準化，也可提升審計行政作業之效率及品質之一致性。 服務提供中心之成立對於該會計師事務所而言是一個新的服務模式之改變，在組織變革過程中可能面臨到許多的問題與挑戰。由於本研究中會計師事務所成立之服務提供中心尚在實驗階段，本研究主要係對該會計師事務所服務提供中心策略執行進行研究，並歸納分析服務提供中心推行成功之關鍵因素，以及透過問卷回覆調查之統計分析結果，對於服務提供中心提出相關之建議。

There are a variety of services provided by an accounting firm. However, in Taiwan, auditing service is considered low value-added as most of the clients deem the auditing of financial statements as compliance with regulations. For this reason, audit fee in Taiwan are comparatively lower than those in other countries which has resulted in a long-standing problem of long working hours for auditors. As with other business operating processes, there are standard auditing processes required when performing an audit of financial statements. Through an audit value chain analysis, we can divide auditing processes into two categories, one is main activities (core tasks) which require professional judgment of auditors; the other one is supporting activities (non-core tasks) which mainly consist of routine and less-complex activities that do not require such judgment. The idea here is, if an accounting firm is able to have well-trained personnel perform these standardized and repetitive supporting activities, we can enhance both quality and efficiency in those activities. “Do what you do best and outsource the rest,” Tom Peters said. The accounting firm under study has adopted this concept and adopts the “in-house outsourcing” model, which is commonly implemented in Japanese business transformations in recent years, and established a “Service Delivery Center (“SDC”)” under the auditing service line in order to release the pressure and work load of practice auditors through the implementation of philosophy of specialization. The accounting firm distributes the non-core tasks to their SDC in order to spare auditors’ resources for focusing on client satisfaction, technical audit quality and enhancing employees’ satisfaction with enhanced people’s development. Meanwhile, standardizing the non-core tasks will enhance the quality of the SDC’s performance and efficiency of their completion. To the accounting firm, SDC is a new service model which still faces challenges and problems. As this model is still in the establishment stage, this study mainly focused on the strategy implementation of SDC and the key factors for success. Suggestions are also provided to further improve the SDC.