1.易喪失其客觀性及監督的力量，會增加代理問題，進而影響審計品質與財務危機之關聯
it’s easy about deprived of the objectivity and the power of supervision, which will increase the agency problem and impacts the relationship between the audit quality and the financial distress.
2.以四大會計事務所來衡量審計品質能有效降低公司財務危機的發生，在總經理兼任董事長的情況下，審計品質無法發揮其監督效果，反之則存在顯著差異。
Measuring the quality of auditing with the Big 4 firms can effectively reduce the occurrence of corporate financial distress, the leadership structure of CEO duality cause audit quality could not exert it's supervisory effect.
1.此外，本研究認為當總經理與董事長為同一人時，易喪失其客觀性及監督的力量，會增加代理問題，進而影響審計品質與財務危機之關聯 On top of that when the CEO and chairman are the same people, it’s easy about deprived of the objectivity and the power of supervision, which will increase the agency problem and impacts the relationship between the audit quality and the financial distress.
回顧過往企業發生財務危機的案例，可以發現許因都是公司治理機制的失靈所導致而成，外部監督是經由據有專業能力的會計師給出客觀意見供投資人作為參考的依據 This article takes the review past the cases of financial distress in the past, it can be found that many cases are caused by the not working of the corporate governance system. External supervising is based on the fact that an accountant with professional competence gives objective opinions of investors to use as a reference.
因而審計品質在這當中扮演著重要的因素，故本研究首先探討審計品質對財務危機之影響。 Thus, audit quality plays an important role. This study begins by discussing the effect of audit quality on financial distress.
