本研究以財務報表不實表達發現的及時性做為審計品質的代理變數，以我國上市上櫃企業為樣本，分析會計師與會計師事務所任期是否會影響審計品質。研究結果顯示，在較長的會計師事務所任期中，發現不實表達並更正的及時性較差，亦即事務所任期和審計質量存在負向關聯，與多數文獻的結果形成對比，但未能得出會計師任期與審計品質有關的結論。另外，發現在我國實施強制性輪調後，會計師任期及會計師事務所任期所帶來的效果已不顯著。

This study uses the timeliness of the misstatement detection of financial statements as the proxy variable of audit quality. Taking the listed company in Taiwan as sample, it analyzes whether audit tenure and audit firm tenure will affect the audit quality. We find that longer audit firm tenure leads to less timely discovery and correction of misstatements. Our findings provide evidence of a negative effect of long audit firm tenure on financial reporting quality, which contrast with the results of the majority of the literatures. Moreover, there is no statistical significant relationship between auditor tenure and audit quality. In addition, we find that after the mandatory rotation in Taiwan, the effect of the audit tenure is not significant.

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