本研究旨在探討審計人員信任與專業知識對客戶會計揭露判斷之影響，並考量公司治理情境。本文乃採問卷調查法進行資料之搜集，以會計師事務所審計人員為研究對象。研究結果發現，相較於低信任水準之審計人員，高信任水準之審計人員較會接受客戶不充分之解釋；而相較於具備較高專業知識之審計人員，較低專業知識之審計人員較會誤判客戶針對會計揭露所提供的解釋，亦即接受不充分之解釋，或拒絕充分之解釋。此外，相較於公司治理情境為弱，當公司治理情境為強時，審計人員較會接受客戶之解釋；且審計人員的信任水準對會計揭露判斷之影響，亦會受公司治理干擾。同時，本研究發現一個有趣的現象，即順序效果（order effect）對審計人員於會計揭露判斷時有顯著的影響，類似之研究如不作控制將可能產生重大偏誤。 This study investigates the effects of trust and knowledge on auditors’ judgment under considering corporate governance conditions. This study uses questionnaire survey method, and the samples are collected from CPA firms’ auditors. The results show that auditors with higher level of trust may easier judge insufficient explanation as sufficient explanation than those auditors with lower level of trust; and auditors with lower accounting knowledge may more likely to make bias judgments (like as accept insufficient explanation or reject sufficient explanation) for client explanations than those with higher knowledgeable auditors. Also, when under strong corporate governance, auditors may more likely to accept client explanations than under the situation of weak corporate governance. In addition, corporate governance has a significantly interfering influence on the effects of trust when auditors make their judgments. Another interesting finding is that order effect has a significant effect on auditors disclosure judgment, and future researchers need to specially pay attention to it.
