臺大管理論叢 NTU Management Review VOL.30 NO.2

37 DOI:10.6226/NTUMR.202008_30(2).0002 NTU Management Review Vol. 30 No. 2 Aug. 2020, 37-70 專刊主編：劉啟群教授 責任分攤式查核意見與集團企業合併財務報表審計品質關 聯性：以會計師調整數為衡量基礎 The Relationship between Shared Audit Opinions and the Audit Quality of Group Enterprises’ Financial Statements – Based on the Audit Adjustment Abstract The Taiwan Statements of Auditing Standards No. 54 “Special Consideration – Audits of Group Financial Statements” severely restricts the shared-opinion audit reports on group financial statements. The restriction implies that engaging with the same audit firm in the group company can result in better audit quality for the group financial statements. To evaluate the argument of this restriction, this study examines whether group companies with component firms in Taiwan have higher audit quality when engaging with the same audit firm than those engaging with different audit firms. Using audit adjustment as a proxy for audit quality, this study finds that group companies with component firms engaging with different audit firms have higher audit adjustment (better audit quality), especially when a greater proportion of group assets are audited by other audit firms. The results indicate that engaging with the same audit firm in the group company may impair auditor independence and increase the auditor’s economic dependence on the group company. 【 Keywords 】 group enterprises, audit quality, shared audit opinion, audit adjustment 摘 要 我國審計準則公報第 54 號「集團合併財務報表查核之特別考量」對會計師出具責任 分攤式查核意見加以限制，其意涵為準則制定者認為集團各組成個體財務報表由集團 主辦會計師事務所一起查核，其審計品質優於分別由不同會計師事務所查核。然而準 則制定者的看法是否正確，實有賴實證證據加以驗證。本研究以台灣集團企業為研究 對象，探討集團財務報表委由單一會計師事務所查核，對會計師調整數之影響（審計 品質替代變數）。研究結果發現，在台灣的審計環境下，集團各組成個體財務報表由 不同會計師事務所查核，有較大的會計師調整數；且當委由組成個會計師查核的比重 愈大時，會計師的調整數也愈大。此一結果顯示，會計師的獨立性有可能因整個集團 合併財務報表由單一會計師查核，造成加深對特定集團客戶的經濟依賴度而受損。 【關鍵字】 集團企業、審計品質、責任分攤式查核意見、會計師調整數 Jan-Zan Lee , Department of Accountancy, National Taipei University 李建然 / 國立臺北大學會計學系 Hsin-Chi Chen , Department of Accounting, Tunghai University 陳信吉 / 東海大學會計學系 Tsung-Yi Tsai , Department of Accounting Information, Southern Taiwan University of Science and Technology 蔡宗益 / 南臺科技大學會計資訊學系 Received 2017/9, Final revision received 2018/11