Asset Details
Do you wish to reserve the book?
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
Hey, we have placed the reservation for you!
By the way, why not check out events that you can attend while you pick your title.
Oops! Something went wrong.
Looks like we were not able to place the reservation. Kindly try again later.
Are you sure you want to remove the book from the shelf?
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
Do you wish to request the book?
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
Please be aware that the book you have requested cannot be checked out. If you would like to checkout this book, you can reserve another copy
We have requested the book for you!
Your request is successful and it will be processed during the Library working hours. Please check the status of your request in My Requests.
Oops! Something went wrong.
Looks like we were not able to place your request. Kindly try again later.
Journal Article
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
2020
Overview
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。
