近幾年國內外發生一連串公司倒閉或是舞弊案件，使得投資大眾蒙受損失，亦使得公司治理更趨重視。審計委員會為公司管理階層與會計師溝通之橋梁，其獨立之立場較能提供客觀之意見，較能維持會計師之獨立性，進而影響到審計品質。內部稽核不僅在於檢查及評估組織各項的活動，亦可幫助會計師審計效率之提升，進而影響審計品質。然而文獻上對此部分之探討較少。因此，本研究以2007年至2010年設有審計委員會之台灣上市櫃公司，探討會計師的審計品質是否會受到審計委員會之特性以及內部稽核之品質的影響。本研究以裁決性應計數為審計品質之代理變數，採用多元迴歸模型檢測審計委員會特性及內部稽核品質兩者與審計品質的關連性。本研究結果發現當審計委員會財務專長人數越多，能夠提升審計品質。當公司內部稽核品質越佳，能提升審計品質。當審計委員會內部稽核品質兩者交互作用下，將有助會計師提升審計品質。本研究希望藉此研究結果，提供主管機關和會計師事務所參考，促使審計委員會以及內部稽核更加重視，進而幫助審計品質之提升。 Because of business type management and ownership separation, the effective supervision of managers and reduce agency problems in corporate governance are becoming increasingly important. Company strengthens corporate governance by hire independent directors and establishes audit committee. Audit committee is a bridge between of company and auditors, and better to maintain the independence of auditors, and thus enhance the audit quality. Internal audit is another monitoring function of corporate governance, and effective internal audit usually help auditors to improve the efficiency of the external audit work. This study investigates the relationships among, audit committee, internal audit, and audit quality. The empirical results shows that audit quality is positively associated with the percentage of financial expertise on audit committee, and it is positively associated with the better quality of internal audit.
