本文回顧2000 年到2015 年間，在科技部會計領域國際期刊A+ 級與A 級tier1 期刊所 發表之亞洲各國審計品質相關實證研究。本文首先介紹亞洲主要國家資本市場與審計 市場概況，其次回顧過去文獻對於審計品質之定義與常見的衡量方式，最後分別就跨 國研究與個別國家之研究，討論審計需求、審計供給與外部環境對於審計品質的影響。 回顧結果顯示，跨國審計研究刊載於CAR 中的篇數最多，而在個別亞洲國家審計市場 的文獻中，JAPP、CAR、AJPT 以及TAR 等期刊對於亞洲審計品質研究的接受度最高， 並以中國審計市場之研究為最多，臺灣審計品質研究次之。在研究議題部分，多數跨 國研究探討審計需求之相關議題，而在個別國家的研究中，以探討制度政策環境改變 對於審計品質影響，以及利用亞洲各國獨特之資料測試審計理論之文獻為最多。本文 亦討論跨國研究之挑戰與限制，分析個別國家研究受重視與否之原因，最後並提供未 來審計品質相關議題之研究方向。

This study reviews empirical research on audit quality in Asia markets. We restrict our review to papers published in the A+ and A tier1 accounting journals, ranked by Ministry of Science and Technology, from 2000 to 2015. The first part of this study introduces major capital markets and audit markets in Asia. The second part reviews the definitions and proxies of audit quality widely used in the literature. The third and fourth parts review the cross-country and single country audit quality research from the perspectives of audit demand, audit supply as well as the effects of regulatory intervention. The results indicate that, among the papers reviewed, CAR accepted most papers for cross-country research on audit quality. Whereas the single country research on audit quality appears more often in JAPP, CAR, AJPT and TAR. In addition, among the single country research, China audit market studies are ranked number one followed by Taiwan studies. As to the research topics, most cross-countries studies focus on the topics related to audit demand. Many single country studies, however, either examine the effects of the regulation changes or take advantage of the unique data set resulting from specific requirements in a given country to test the audit theory. This study concludes by assessing the challenges and limitations of cross-country research, analyzing the factors that make single country research popular, and providing future research avenues in audit quality for Asian countries.