會計師事務所內知識分享與審計品質：分享機制及審計階段的角色

Abstract

本研究探討會計師事務所內知識分享與審計品質的相關性，並焦注在分享機制及審計階段於其中扮演的角色。除有系統地整理會計師事務所內使用的知識分享機制及資源種類外，亦檢視各機制在不同階段的使用情形，並分析該機制如何影響審計品質、該影響是否因審計階段而有不同。研究採用多重研究方法，資料來源包括深度訪談六家會計師事務所之合夥人共五位、協理共兩位，及會計系教授一位；自該六家事務所不同層級之查核人員回收之有效問卷共140份；及公開資料庫。結果顯示會計師事務所內透過複核程序、所內諮詢、案件會議、及教育訓練分享知識，知識分享資源則包括前期工作底稿、審計軟體、資料庫、出版品、及內網，並將審計工作區分為兩階段：規劃階段、外勤工作及形成查核意見階段。本研究使用異常應計數之絕對值作為審計品質的替代變數，迴歸結果顯示查核人員在第二階段的知識分享程度與審計品質呈正相關；並且，在該階段中透過複核程序分享知識的程度對審計品質有正向影響，參閱工作底稿、以案件會議分享知識的工作程度則與審計品質負向相關；最後，於第二階段執行複核程序時，搭配審計軟體的程度與審計品質有正向關聯。

This study examines the association between knowledge sharing in audit firms and audit quality with the focus on the roles of sharing mechanism and audit stage. Specifically, this study identifies knowledge sharing mechanisms and resources employed in audit firms, and examines questions including how these mechanisms are employed in different audit stages, how the use of these mechanisms is associated with audit quality, and whether the association varies with audit stage. Adopting a multi-method approach, this study collects data through in-depth interviews with five partners and two senior managers in six audit firms and an accounting professor, a questionnaire survey with 140 auditors at various ranks coming from the same six audit firms, and a publicly available database. The results show that review process, consultation within the firm, engagement meeting, and employee training are the mechanisms through which knowledge sharing is implemented. Knowledge sharing resources include previous working papers, audit software, databases, publications, and intranet. Audit work is proceeded with two stages: planning, and fieldwork and forming audit opinion. Using absolute discretionary accruals as a proxy of audit quality, regression analyses show that the extent of knowledge sharing at the second stage of audit work has positive effects on audit quality. Furthermore, during the second stage, the extent of sharing knowledge through review process is positively associated with audit quality while through previous working papers or engagement meetings are negatively associated. Lastly, when conducting review process during the second stage, the extent of using audit software is positively related to audit quality.