题名

The Effects of Job Standardization on Audit Quality

并列篇名

工作標準化對審計品質之影響

DOI

10.30163/BR.200206.0002

作者

謝安田(An-Tien Hsieh)；邱秀清(Hsiu-ching Chiu)

关键词

審計 ； 審計品質 ； 標準化 ； 工作標準化 ； auditing ； audit quality ； standardization ； job standardization

期刊名称

文大商管學報

卷期/出版年月

7卷1期（2002 / 06 / 01）

页次

1 - 18

内容语文

英文
中文摘要

許多審計失敗的案例大多是因工作底稿證據(evidence)不充分(insufficient)及未能適當地(adequately)報告主要的問題。因此，如何管理審計工作以消除審計程序中之不確定性及差異性。本研究提出工作標準化對審計品質會產生影響，研究結果顯示工作標準化與審計品質呈正向關係。
英文摘要

Most audit failures have resulted from CPAs' insufficient working paper evidence and inadequacy in reporting certain problems. This research examined the effects of job standardization on audit quality, and the research results could help eliminate uncertainty and variability of the audit process. It was supported that there existed a positive relationship between job standardization and audit quality.
主题分类 人文學 > 地理及區域研究
社會科學 > 經濟學
社會科學 > 財金及會計學
社會科學 > 管理學
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