The Relationship Between Internal Audit Competence and Audit Fees

• Main Authors: LIN, SZU-TING, 林思葶
• Other Authors: HSIAO, TZY-YIH
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/88198516858189749105

碩士 === 逢甲大學 === 會計學系 === 105 === In the past, the internal quality was measured by the intricate and multiple variables. This study takes one of the constituent factors of internal quality which is audit competence, and splits into two kinds of competence. One of them is called general competence which means Internal Audit Department’s requirements for accounting skills and competence. The other one is to consider times and technology trends, so add the variables of information technology (called for short: IT) competence (in this study also called computer auditing competence). They are collectively called total competence. Afterwards, it is going to separately discuss whether the internal audit competence can influence audit fees or not. Empirical results show that total competence and IT competence don’t have significant relationship with audit fees. Only general competence has significant negative relationship with audit fees. It means that internal audit’s general competence gets better, and then helps to reduce the audit fees. Thus, we can know that currently universal companies still focus on using the staffs who possess skills about accounting. With the evolution of the times, this study provides the information that industries should increase the degree of attention on their internal audit departments especially computer auditing.