摘要：This paper extends the literature evaluating the relation between the quality management mechanism implementation of Taiwanese government audit and the job satisfaction of government auditors for the government auditors’ identification of the influential factors to improve performance audit. The questionnaire survey was employed in this study. A total of 613 questionnaires were sent and 535 valid responses were collected. The return rate is 87.28%. The empirical results demonstrate that most government auditors fulfill the governmental policies and are satisfied with the current job condition after the senior executives strive to establish the auditing quality management mechanism. The influential factors of performance audit enhancement for government auditors appear significance.
