The research of the audit quality: evidence from hospitals
碩士 === 長榮大學 === 經營管理研究所 === 103 === This study focused on the audit quality of financial statements of non-for-profit hospitals in Taiwan.The quality indicators derived from the review results of the financial statement committee announced by the Department of Health, included contains of financial...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/93872023586866751506 |
| Summary: | 碩士 === 長榮大學 === 經營管理研究所 === 103 === This study focused on the audit quality of financial statements of non-for-profit hospitals in Taiwan.The quality indicators derived from the review results of the financial statement committee announced by the Department of Health, included contains of financial statement does not meet the requirements of Health Care Act Enforcement Rules announced by the department of Health. The hypothesis of this study is the scale of the CPA firms and experience of CPA will influence the audit quality. The results of this study included : There is no significant influence of audit quality between Big-four and Non-big-four CPA firms. However, the experience of CPA significant influence the quality of audit.
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