錯誤的稅務報告不僅造成會計審計上的困難，並且對營建業本身也構成潛在的損失。審計人員時常面臨人力短缺的問題，因此有必要訂定審計的順序。本研究之目的為根據錯誤的稅務報告建立營建業審計順序。本研究根據文獻回顧，參閱營建業相關審計規劃依據與過往對於我國會計審計作業現況探討之研究，以及業界專家訪談決定採用AHP層級分析法來進行順序研究。本研究共訪40位營建稅務審計相關專家，其大多任職於會計師事務所、建設公司、營造廠等領域，首先將回收問卷進行一致性檢定，共得出33份有效問卷，其一致性比率（C.R.）≤0.1。研究得出營建業會計審計人員需要注意的10個因子，其優先順序為：工料分析表不確實、原料憑證數量不符、專職人事資料錯誤、完工比例之認列、發票金額誤植、費用憑證數量不符、臨時人事資料錯誤、遲開發票、憑證來源錯誤、費用成本化之認列。本研究之結果提供審計人員審計規劃的順序以及工程在建時的會計項目查驗清單。;Erroneous tax reports cause not only difficulty for auditing but potential penalty to the construction companies themselves. Auditing manpower is usually short so that auditing sequence is necessary to be established. The research objective is to establish the auditing sequence for construction companies based on erroneous tax reports. A comprehensive literature review and expertise from the industries suggest the Analytic Hierarchy Process (AHP) survey to determine the sequence. A total of 40 questionnaires were distributed and returned. 33 out of 40 are valid with the corresponding Consistency Ratios (C.R.) ≦ 0.1. The survey identifies 10 factors that auditing personnel needs to pay attention to. The priority sequence is: 1. Labor and material analysis report, 2. Raw material report, 3. Full-time human resource information, 4. Recognition of project completion, 5. Erroneous amount in invoices, 6. Expenditure reports, 7. Prat-time human resource information, 8. Delayed invoices, 9. Erroneous titles in invoices, and 10. Recognition of cost expenditure. The finding provides a sequence for auditing personnel and suggests checking lists as construction projects are ongoing.
