本研究係以臺灣私立大專院校為對象，探討內部控制品質與審計服務需求之關聯性。實證結果顯示︰當會計師出具內控缺失說明或內控建議書，由產業專精會計師事務所或產業專精個人會計師查核的機率會增加；隸屬高等教育司的私立大專院校較可能選擇高審計品質的會計師，但未達顯著水準。

This research examines Taiwan’s private colleges and universities in order to explore the association between the quality of internal control and demand of audit services. The empirical results show that: when the auditor reported an internal control material weakness or issued recommendations of internal control, the probability of schools to hire industrial specialized audit firms or individual auditors is higher; Private colleges and universities under the Department of Higher Education are more likely to choose high-quality auditors, but the results do not reach a significant level.

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