摘要
本研究以顾客关系来探讨事务所的审计品质，从顾客的观点检视，可帮助事务所增加竞争优势，留住顾客，减少客源流失。本研究之研究目的如下：
一、由文献探讨、专家访谈、顾客访问，搜集顾客评估会计师事务所审计工作的审计品质要素，并建构量表与衡量架构，探寻顾客对现有服务之重视程度与满意度，供台湾会计师事务所掌握当前服务状态及顾客需求走向。
二、探讨不同人口统计变数背景之顾客在服务品质之评量项目上是否有显著性差异。
三、探讨顾客对服务品质、顾客满意与行为意向问项认知排序情形，以做为会计师事务所了解与改善现状的依据。
透过问卷调查与资料分析，本研究将提出实务管理上的建议给会计师事务所作为经营之参考。
This paper is investigating audit service in accounting firms with customer relationship management. It is increasing competitive advantage and hold customers for accounting firms.
The aim of this research is: (1) it measure audit service quality through the review of literature, specialist interviews and customer interviews for accounting firms. And this paper construct questionnaire to investigate service quality on customer satisfaction for accounting firms. (2) It is investigate significantly relative of instructional background in service quality on customer for accounting firms. (3) It is investigate service quality, customer satisfaction and behavioral intentions for accounting firms. According to the conclusions of paper researches, specialist interviews, and questionnaire, this research provides suggestions for accounting firms.
引文
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