台灣上市、上櫃公司、興櫃公司及金管會主管之金融業將於2013年起採用國際財務報導準則(International Financial Reporting Standards，簡稱IFRS)編製財務報告，未來企業適用IFRS編製財務報告後，企業的入帳方式有更多的專業判斷。IFRS較重視原則性的規範，相較於目前的會計準則，IFRS著重原則之應用，會計準則較容易理解，例外規定也較少；但相對的，相關的解釋和應用指南也較少，IFRS以「原理原則為主」，且需要專業判斷的應用模式，然而，在某些情況下的可靠決定公平價值的方式，仍存在一些重大的問題，讓有心人士對於企業的財務報表有更大的操縱空間。
本研究旨在探討審計人員本身的道德意識與信任傾向在查核過程中對客戶的影響。本研究採問卷調查進行資料之搜集，以會計師事務所審計人員為研究對象，設計四個資產與金融商品公平價值評價情境(遠期外匯出售合約公平價值之衡量、選擇權公平價值之估計、資產減損評價中可回收金額的折現率之估計及投資未上市股票提列減損之評價)的個案針對會計師事務所審計人員以問卷調查方式進行，來探討審計人員的道德意識與信任程度對客戶信賴之影響。
研究結果顯示(一)高理想主義相對於低理想主義對客戶信賴相對較高。(二)高相對主義相對於低相對主義對客戶信賴相對較低。(三)會計師事務所審計人員信任程度對客戶信賴具有正向影響。(四)會計師事務所的規模大小並不影響其審計品質。

Taiwanese listed companies at stock exchange market, over-the-counter market and emerging stock market and the finance companies supervised by Financial Supervisory Commission Executive Yuan, R.O.C should adopt the international accounting standards no sooner than 2013 (International Financial Reporting Standards, is called IFRS). After companies compile finacial reports in accordance with IFRS in the future, they will have more professional judgment. IFRS differs from the current accounting principle in that it is more of a principles-based approach and is less detailed in its application guidance. These characteristics make IFRS easier to understand and it provides less exceptions.  However, since there is less guidance than the current accounting principle, IFRS depends much more on professional judgment. This includes the issue of determining fair value, which may ultimately allow directors to manipulate the financial statements.
	This study investigates the effects of moral philosophyand turst on client credibility for auditors.It uses questionnaire survey method and the samples are collected from CPA firms’ auditors.It designs four situations of properties and the fair value appraisal of the financial instruments (1.appraisal of forward exchange contracts,2. appraisal of option contracts, 3.estimate for impairment of assets, 4.fair value of unlisted companies stock) to research the effects of moral philosophyand turst on client credibility for auditors.
	The result of this study is listed below：Firstly, high idealists have more trust in customers than low idealists. Secondly, high relativists have lower trust in customers than low relativists. Thirdly, the degree of trust of auditors has positive effects to client credibility. Fourthly,the scale of the CPA firm does not influence it to audit quality.

表目錄	Ⅳ
圖表目錄	Ⅵ
第一章 緒  論	1
第一節 研究背景及動機	1
第二節 研究目的	5
第三節 論文結構	6
第二章 文獻探討	8
第一節 審計工作特性與客戶信賴之關係	9
第二節 道德意識與客戶信賴之關係	11
第三節 審計人員的信任傾向對財務資訊判斷的影響	18
第四節 會計師專業的特性	24
第三章 研究方法	26
第一節 問卷設計與結構	26
第二節 樣本選取與資料蒐集	32
第三節 資料分析方法	36
第四節 效度、信度及相關分析	37
第四章 實證分析與討論	42
第一節 敘述性統計分析	42
第二節 迴歸分析	45
第三節 額外分析	49
第五章 結論與建議	56
第一節 研究結論	56
第二節 管理意涵	58
第三節 研究建議與限制	60
參 考 文 獻	61
中文部分	61
英文部分	63
附錄：問卷內容	67

表目錄
表 2-1 Forsyth道德意識分類表 ............................................................................. 15
表 3-1 衡量道德意識之題項................................................................................... 27
表 3-2 衡量信任傾向之題項................................................................................... 28
表 3-3 紙本與電子問券回收情形........................................................................... 33
表 3-4 基本資料分析............................................................................................... 33
表 3-5 道德意識之因素分析................................................................................... 38
表 3-6 信任傾向之因素分析................................................................................... 39
表 3-7 道德意識信度分析之Cronbach's α值 ...................................................... 40
表 3-8 變數相關係數表........................................................................................... 41
表 4-1 情境個案感受程度之敘述性統計............................................................... 42
表 4-2 道德意識之敘述性統計............................................................................... 43
表 4-3 信任傾向之敘述性統計............................................................................... 44
表 4-4 迴歸分析結果............................................................................................... 45
表 4-5 變異數分析結果........................................................................................... 49
表 4-6 迴歸分析與變異數分析彙總比較表........................................................... 51
圖目錄
圖 1-1 本論文的基本結構 ........................................................................................ 7

參考文獻
中文文獻
吳姿瑩（2010），銀行徵授信人員會計知識及信任程度對財務報表揭露判斷的差異，淡江大學會計系碩士未出版碩士論文。
吳明隆（2008），SPSS操作與應用－問卷統計分析實務，臺北:五南。
林尚賢（2001），顧客特性與銷售人員道德哲學觀對銷售人員道德判斷之影響：以台灣地區壽險業為例，國立中山大學企業管理學系碩士未出版碩士論文。
邱皓政（2008），量化研究與統計分析－SPSS中文視窗版資料分析範例解析，臺北:五南。
胡庭毓，2007，風險與信任對委任決策之影響，國立彰化師範大學會計學系碩士論文。
袁世樽（1997），行銷人員行銷道德決策過程之研究，國立中山大學企業管理學系碩士未出版碩士論文。
楊惠敏（2004），影響內線交易道德判斷心理因素之研究，淡江大學會計系碩士未出版碩士論文。
劉家怡（1997），臺灣會計師事務所規模與審計品質關聯性之實證研究，國立中正大學會計學系碩士未出版碩士論文。
謝玉婷（2008），道德意識、架構效應與順序效應對道德判斷之影響：以作弊舉發與盈餘管理為例，淡江大學會計系碩士未出版碩士論文。
簡珮竹（2010），審計人員信任與專業知識對客戶會計揭露判斷影響之研究-公司治理情境下之考量，淡江大學會計系碩士未出版碩士論文。
鄭仁偉、林進財、邵琳（1998），台灣汽車產業行銷通路成員信任-承諾模式實證研究，交大管理學報，18卷（2期）：143-169。
蔡信夫、馮拙人（2000），審計學概要和應用，第二版修訂本，新陸書局。
莊蕎安、邱妍馨(2009)，迎接IFRS，會計教育改革刻不容緩！會計研究月刊第285期：86-95。
英文文獻
Anderson, U., L. Koonce, and G. Marchnt. （2008）.The effects of source-competence information and its timing on auditors’ performance of analytical procedures. Auditing: A Journal of Practice & Theory 13(1):137-148.
Bierman, H., Jr., C. P. Bonini,, and W. H. Hausman,（1969）. Quantitative analysis for business decisions, 3rd ed.）. Homewood, IL: Irwin.
Birnbaum, M. H., and S. E. Stegnr.（1979）.Source credibility in social judgment:Bias, expertise, and the judge’s point of view. Journal of Personality and Social Psychology 37(1):48-74.
Boyle, B. A.（2000）,The impact of customer characteristics and moral philosophies on ethical judgments of salespeople. Journal of Business Ethics 23(Aug):249-267.
Cohen, J. R., Pant, L. W., and Sharp, D. J.（1996）.“Measuring the ethical awareness and ethical orientation of canadian auditors. Behavioral Research in Accounting 15(Supp.8):98-119.
Coleman, J. S.（1990）. Foundations of social theory, Cambridge. MA: BelknapPress of Harvard University Press.
Forsyth, D. R.（1980）. A taxonomy of ethical ideologies. Journal of Personality and Social Psychology 39:175-184.
Forsyth, D. R.（1981）. Moral judgment: The influence of ethical ideology. Personality and Social Psychology Bulletin 7:218-223.
Forsyth, D. R.（1982）. The effects of ethical ideology on moral behavior. The Journal of Social Psychology 117:53-56.
Forsyth, D. R.（1984）. Ethical ideology and judgments of social psychology research. Journal of Personality and Social Psychology 46:1364-1375.
Forsyth, D. R.（1985）. Individual differences in information processing during moral judgment. Journal of Personality and Social Psychology 49:264-272.
Forsyth, D. R., J. L. Nye and K. Kelly（1988）. Idealism, relativism, and the ethic of caring. The Journal of Psychology 122(3)：243-248.
Forsyth, D. R., J. L. Nye and K. Kelly（1990）. Personal moral philosophies and moral choice.. The Journal of Psychology 24：398-414.
Hunt, S. D. and S. Vitell（1986）. A general theory of marketing ethics. Journal of Macromarketing 6(Spring):5-16.
Hilton, J., S. Fein, and D. Miller.（1993）. Suspicion and dispositional inference. Personality and Social Psychology Bulletin 5(19):501-512.
Kerler, W. III.（2005）. The Effects of Auditor’s Trust in Client Management on Auditor’s Judgments. Doctor Dissertation in General Business With a Major in Accounting of Virginia Polytechnic Institute and State University.
Lewis, P. V.（1985） . Define business ethics: Like nailing jell to a wall. Journal of Business ethics 4:377-383.
Mayer, R. C., J. H. Davis, and F. D. Schoorman.（ 1995）. An integrative model of organizational trust. Academy of Management Review 20(3):709-734.
McAllister, D.（1995）. Affect- and cognition-based trust as foundations for interpersonal cooperation in organizations. Academy of Management Journal 38(1):24-59.
Morgan, Robert M. and Shelby D. Hunt.（1994）: The commitment-trust theory of relationship marketing.Journal of Marketing 58:20-38.
Reidenbach, E. R. and D. P. Robin（1990）. Toward the development of a multidimensional scale for improving evaluations of business ethics. Journal of Business Ethics 9(7):639-653.
Reidenbach, E. R. and D. P. Robin（1988）. Some Initial Steps Toward Improving the Measurement of Ethical Evaluations of Marketing Activities. Journal of Business Ethics 7:871-879.
Rose, A. M., and J. M. Rose（2003）. The effects of fraud risk assessments and a risk analysis decision aid on auditors’ evaluation of evidence and judgment. Accounting Forum 27(3):312-338.
Rose, J. M.（2007）.Attention to evidence of aggressive financial reportin and interntional misstatement judgments:Effects of experience and trust. Behavioral Research in Accounting 19:215-220.
Rose, A. M., and J. M. Rose（2008）. Management attempts to avoid accounting disclosure oversight：The effects of trust and knowledge on corporate directors’ governance ability. Journal of Business Ethics 83(2)：193-205. 
Rosen, R.（2003）. Risk management and corporate governance : The case of Enron. Connecticut Law Review 35:1157-1184.
Rotter, J. B.（1967）. A new scale for the measurement of interpersonal trust. Journal of Personality 35(4): 651-665.
Rousseau, D.M, S. B. Sitkin, R. S. Burt, and C. Camerer（1998）. Introduction to speial topic forum. Not so different after all: A crossdiscipline view of trust. Academy of Management Review 23(3):393-404.
Schlenker, B. R. and D. R. Forsyth（1977）. On the ethics of psychological research. Journal of Experimental Social Psychology 13:369- 396.
Shaub, M. K.（1996）. Trust and suspicion：The effects of situational and dispositional factors on auditors’ trust of clients. Behavioral Research in Accounting 8:154-174.
Singhapakdi, A. and S. Vitell（1993）. Marketing ethics︰factors influencing perceptions of ethical problems and alternatives. Journal of Macromarketing 12:4-18.
Singhapakdi, A., K. L. Kraft, S. J. Vitell and K. C. Rallapalli（1995）. The perceived importance of ethics and social Responsibility on organizational effectiveness: A survey of marketers. Journal of the Academy of Marketing Science 23(1):49-56.
Sparks, J. R. and S. D. Hunt（1998）. Marketing researcher ethical sensitivity: conceptualization, measurement, and exploratory investigation. Journal of Marketing 62,(April):92-109.
Thong, J. Y. L. and C. S. Yap（1998）. Testing an ethical decision-making theory: The case of soft lifting. Journal of Management Information System 15(Summer):213-237.
Wicks, A. C., Berman, S. L., and Jones, T. M.（1999）. The structure of optimal trust: Moral and strategic implications. Academy of Management review, 24(1）：99-116.
Wrightsman, L. S., and M. L. Wuescher.（1974）. Assumptions aout human nature: A social-psychological approach. Belmont, CA:Wadsworth.
Wrightsman, L. S.（1991）. Interpersonal trust and attitudes toward human nature. In J. P. Robinson., P. R. Shaver, and L. S. Wrightsman（Eds.）. Masures of Personality and Social Psychological Attitudes 1:373-412. San Diego: Academic Press.
Chiles, T. H., and McMackin, J. F. (1996). Integrating variable risk preferences, trust, and transaction cost economics. Academy of Management Review, 21(1): 73-99.
Sitkin, S. B., and Pablo, A. L. (1992). Reconceptualizing the determinants of risk behavior. Academy of Management Review, 17: 9-38.
Rempel, J. K., Holmes, J. G., and Zanna, M. P. (1985). Trust in close relationships. Journal of Personality and Social Psychology, 49: 95-112.
Rotter, J. B. (1980). Interpersonal trust, trustworthiness, and gullibility. American Psychologist, 35(1): 1-7.