| Summary: | 碩士 === 淡江大學 === 國際行銷碩士在職專班 === 104 === Since Enron、World Com、Xeox happened financial fraud, investors has don’t trust the auditing paper that made by accountants. The issue about auditing quality is seriously, especially from 2004,several financial fraud happened in internal (ex:Praocomp、Summit、Infodisc、PEWC).
The government wants to advance the corporate governance to sure investors’ rights and interests. Accounting firm is the role to check on financial statement of business, their duty is important to society. The accounting firm is one kind of business for profit, they execute the examining work that hold independent and objectively and they have to report the result of examining work to social people.
The study discusses the factors of affecting How to improve audit quality of Taiwan''s high-tech industry.
This study, two major high-tech industry in Taiwan audit events as reasons for Impact audit quality factor of the probe method, and access to expert interviews with four of audit professional experts, resources and interviews to obtain documentation of data to be analyzed and compared Discussion methods to enhance the quality of Taiwan''s high-tech industry audit.
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