自美國安隆公司（Enron）、世界通訊（World Com）、全錄公司（Xerox）等幾起重大財務舞弊案件發生之後，投資者對於會計師經審計過程所簽證的意見報告逐漸失去信心。尤自 2004 年開始，台灣接連爆發了博達、皇統、訊碟、太平洋電子等高科技企業之財務報表舞弊的案例，使得審計品質之議題在國內受到重視。做為受審計企業財報訊息把關者的角色，會計師事務所肩負的責任更責無旁貸。會計師事務所和一般營利事業相同亦屬營利組織，不同的是會計師事務所提供之服務應是秉持著超然獨立的精神來檢視企業的財務資訊揭露是否允當，並將審計查核的結果出具意見報告書，以供外界投資人員作為參考。本研究探討如何提升台灣高科技企業之審計品質因素，及其影響程度 之顯著性。本研究探討台灣兩起重大高科技企業審計事件做為影響審計品質因素之文獻探討原因，並以專家訪談法訪問四位具審計專業的專家，將訪談獲取之資源和文獻探討資料加以分析比較，探索出提升台灣高科技企業審計品質之方法。 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.
