Investigation on Taiwan audit firm practices in Mainland China

• Main Authors: Hui-ching Hsieh, 謝惠菁
• Other Authors: Yahn-Shir Chen
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/43030562863820809135

碩士 === 雲林科技大學 === 會計系研究所 === 98 === As low-cost labor in China, the majority of the land and rich resources, as well as factors such as tax incentives to attract enterprises to invest and set up factories in countries around the world. Taiwan is the world''s foundry town, making Taiwan one after another to set up plants in mainland China. Audit in response to Taiwanese investment in China, to the mainland to conduct business related matters. This study extends our audit to explore the China''s development situation and to analyze the direction of its business expansion, as well as ease of operation of the office. This study, empirical data is derived from the Republic of 91 years to 95 years, the Executive Yuan''s Financial Supervisory Commission of the "Audit Firm Services Survey Report" database. The survey data in Taiwan approved by the Department to the case of registered audit firms as the target. In this study, the use of descriptive statistical traffic analysis and interviews with senior Big Four audit firms of audits to try to analyze my audit to audit the mainland, visa and the changes in business services consulting. But also explore the Taiwanese government to promote home listed on the cabinet, the impact of Taiwan''s audit business. Based on the findings, the following conclusions and recommendations: 1. Taiwan audits services in mainland China, the current situation: Taiwan audits implementation of operational departments on the mainland to "meet customer needs," the main reason, followed by the Department due to "expand their business market." In terms of the implementation of operational projects, the proportion of the mainland of view, the implementation of operational projects on an "as checking audits in Taiwan Investment Company," the main reason. And to the mainland to the implementation of operational approach to the "Taiwan to send personnel to the" majority. The results of the above statistics show that audit is consistent with the respondent. 2.Based in Taiwan, expand mainland China business market 3.Provide other services than audit 4.Operate on local business contacts 5.Help Taiwanese businessmen in mainland China Planning, IPO, to return to Taiwan market 6.Hire local certified public audit in cooperation with the Chinese-funded, to assist foreign and mainland Chinese to Taiwan market