自93學年度起，私立大專院校可在教育部核可的會計師事務所名單中，自行遴選會計師事務所查核簽證財務報表並負擔審計公費。本研究以93至96學年私立大專院校為樣本，將會計師事務所規模及產業精專會計師事務所為因變數分析影響會計師選任的因素。採Logistic迴歸分析審計品質的實證顯示：學校規模、前一年度查核意見、業務複雜程度、學校類型及學校成立年度均會影響學校選任會計師。在產業專精會計師事務所以多元線性迴歸分析，實證發現：學校規模、前一年度查核意見、資本支出比率、業務複雜程度及學校成立年度等因素會影響學校選任產業專精會計師事務所。本研究結果可作為教育部在制定私立大專院校或其他政府機關在制定非營利事業組織選任會計師政策時的參考。 Private colleges and universities have been allowed to choose their auditors from a list of accounting firms approved by the Ministry of Education to audit financial reports ever since 2004 academic year; they are also allowed to pay their auditor fees. The present study takes the private colleges and universities of 2004 through 2007 academic year as samples and uses the size and industry specialization of the accounting firms as dependent variables to analyze the factors that affect auditor selection. Empirical results from the analysis of auditing quality by using Logistic Regression show that size of private colleges and universities, audit opinions a year earlier, business complexity, school type and length of years since school establishment are all the factors that affect the auditor selection by private colleges and universities. The results shown in the paper can be used as reference for the Ministry of Education while making policies regarding private colleges and universities or for other public sector agencies while making policies on the auditor selection by non-profit organizations.
