Audit Quality Investigation : Evidence from the Rebar Group

• Main Authors: Hsiu -chu, 陳秀珠
• Other Authors: none
• Format: Others
• Language: zh-TW
• Published: 2008
• Online Access: http://ndltd.ncl.edu.tw/handle/28246363668843250069

碩士 === 逢甲大學 === 會計所 === 96 === Since financial scandals world-wide spread out, for example, Enron collapse (USA) and Rebar Group bankruptcy (Taiwan), the audit quality has been open to discussion dynamically. Therefore, this study aimed to investigate what causes poor audit quality by means of a questionnaire survey. The industrial specialists and auditors were required to assess each question derived from Rebar Group case reading. Evidence suggests that the respondents have consent to the use of “modified financial statement insurance approach” rather then “auditor rotation approach” and “financial statement insurance approach” for audit quality improvement. Also, the relatively low audit fees are recognized by both parties and the fee is considered to be determined by audit working hour. However, there is less agreement on the level of audit fee increase between financial managers and auditors.