我國推行審計品質指標之研究與建議

Abstract

我國金融監督管理委員會以「公司治理3.0-永續發展藍圖」擘劃之方向，預計將於2021年3月發布審計品質指標(Audit Quality Indicators, AQIs)項目及框架。期能協助金融監督管理委員會推動建立我國之AQI制度，本文針對全球各主要國家(包含美國、加拿大、新加坡及英國)主管機關的推展經驗及成果，以及國際間大型會計師事務所的實務作法，予以彙整、比較分析，提出建立我國審計品質指標制度之建議，以提供主管機關、會計師事務所及企業界作為進一步研議或研究的參考。根據以上分析結果，建議我國金融監督管理員會在推行審計品質指標初期可採用規則性的框架，呈現方式以量化為主，輔以質化說明，並鼓勵企業審計委員會與會計師事務所自願採用審計品質指標制度，此外，建議於實施初期採用私下溝通方式討論審計品質指標之重要性及衡量，未來可考量公開部分事務管理層級審計品質指標；關於審計品質指標項目之建議，可設立七項審計品質指標，其中包含四項查核專業相關指標、兩項查核過程相關指標和一項查核結果相關指標。

The Financial Supervisory Committee (FSC) plans to announce Audit Quality Indicator (AQI) items and relevant frameworks in March 2021 based on the “Corporate Governance 3.0 - Sustainable Development Roadmap”. In order to support the FSC in implementing and establishing such AQI mechanism, this study presents a summary and comparison between the implementation experiences and results from other countries, including The United States of America, Canada, Singapore, and The United Kingdom, and practice adopted by largest international accounting firms. Recommendations are provided accordingly for establishing AQIs suitable for Taiwan, which could be referenced in future discussions by governing authorities, accounting firms and other parties with business interests. According to the results of this study, the FSC is highly recommended to introduce a ruling-based framework which mainly requires quantitative information supplemented with qualitative assessment in the early stages of implementing AQIs, and encourage the audit committees and accounting firms to discuss the importance, measurement and their adoption of the framework. In future aspects, the publication of the AQIs on firm level may be enforced where necessary. With respect to the establishment of indicators, this study concludes that seven AQIs could be considered which include indicators relating to audit professions, audit processes, and audit results.