The Impact of Auditor Engagement Typeson Perceived Auditor Independence
| Autor: | LIN,MING-TUNG, 林明東 |
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| Rok vydání: | 2018 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 106 This research discusses financial users' perception to auditor independence under different types of auditor engagement and the possibility of launching insurance on financial statement audit. The research on auditor independence was conducted from the dimensions of current auditor engagement system, and the assigning system by regulatory authority designated and the insurance system of financial statements. The respondents to the questionnaire are people who have working experience in financial accounting as well as stock investors. The result has shown that respondents' perceived auditor independence for the auditors engaged by audit committee are higher than auditors hired directly by management; the regulatory authority designated audit system or insurance on financial statement audit system result in higher auditor independence perception than current engagement system. Furthermore, the research analyzes whether the characteristic of respondents may have an impact on perceived auditor independence under different types of engagement. From the regression results, respondent's age, gender and educational background does not have significant impact on the perceived auditor independence under different types of auditor's engagement. However, when respondents think that they have higher familiarity with the questionnaire, they have the tendency to think that auditors have higher independence under the financial statement insurance system of auditor's engagement. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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