The Factors of Former Auditor’s Return in Private Universities

• Main Authors: Ying-Hua Wang, 王英驊
• Other Authors: Shaio-Yan Huang
• Format: Others
• Language: zh-TW
• Published: 2013
• Online Access: http://ndltd.ncl.edu.tw/handle/32299153926553838876

碩士 === 國立中正大學 === 會計與資訊科技研究所 === 101 === The private universities are non-profit organizations in Taiwan. Although Ministry of Education has drawn up accounting principles and rotation rules of auditors, Ministry of Education hasn’t established the restricted period for prior auditors to return the private universities they’ve audited before. This research finds out that it’s pervasive for prior auditors to return to the prior private universities within short period after mandatory rotation. The main factors affect auditors’ return within short period are whether the schools have illegal records or whether the auditors are industry experts…and so on. Due to the private universities with illegal records result in the high audit risk, the prior auditors usually unwilling to return in order to avoid audit failure. Industry specialized auditors are able to provide better audit quality, thus the schools incline to recruit the previous auditors who are industry experts return. Moreover, this research finds out that many universities don’t obey the rotation rules, so that their auditors audit them continuously for 3 years. Therefore, I advise the authorities to draw up punishments and establish return restriction to maintain the independency between schools and auditors.