本研究旨在以查核公司財務報導重編作為審計品質之衡量變數，探討會計師個人查核客戶集中程度不同是否會影響會計師之審計品質，並進一步探討會計師集中度對審計品質的影響在較重要之客戶與非重要之客戶是否有所差異。實證結果顯示，當會計師查核客戶愈集中，其查核客戶財務報導發生重編之可能性愈大，即審計品質較差，會計師因查核時間、資源有限，故查核客戶集中程度不同，會導致會計師損害部份查核客戶之查核時間、資源的配置，造成其審計品質影響。此結果意謂查核客戶之組合架構會影響會計師之查核資源分配而影響其審計品質，若能對會計師查核客戶組合作更適當的配置，有助於審計品質的提升。但進一步探討集中度高之會計師之查核客戶審計品質受影響的為相對非重要的客戶，結果並不顯著。

This study examines whether auditor’s client concentration influence his or her audit quality. Then the study advances to discuss whether client importance moderates the impact of auditor’s client concentration on audit quality. The empirical result indicated that, as the auditor’s the client gets more concentrated, the possibility of its client’s accounting restatements gets higher. It suggests that client concentration makes the auditor damage part of verification time and resource allocation, which leads to a poorer audit quality. This result suggests that the combinational structure of verifying the client would exert influence on the account’s resource allocation that influences the audit quality. If one is able to make better allocation for the cooperation of the groups of auditor’s assurance that will enhance audit quality. However, if one further discusses the influence of the relative non-client importance of auditor’s high concentration on the verification of client’s audit quality, the result proves to be insignificant.

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