The Effects of Job Standardization on Audit Quality

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Title:	The Effects of Job Standardization on Audit Quality
Authors:	謝安田邱秀清
Contributors:	商學院
Keywords:	審計審計品質標準化工作標準化
Date:	2002-06
Issue Date:	2012-08-13 10:14:22 (UTC+8)
Abstract:	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。 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.
Relation:	文大商管學報 (7卷1期) ：p1 -18
Appears in Collections:	[College of Business Administration] Business Review

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