由於現行會計師事務所的競爭激烈，造成審計公費日益降低，使得委託客戶有審計品質是否降低之疑慮。故本研究期在探索現行之會計師事務所是否仍值得委託客戶信任，且委託客戶是否自願將公司內非公開資訊提供予事務所，加上審計人員本身對外來知識的內化、應用能力，進而促使審計人員於查核委託客戶之會計憑證及編制財務報表時，能提升其工作績效，減少查帳及編制報表所花費的時間，進而提升組織整體績效，使會計師事務所更具競爭力。
本研究發現：
1、會計師事務所愈值得信任，則委託客戶愈願意作知識分享。
2、審計人員之知識吸收能力愈好，則其工作績效愈佳。
3、透過審計人員對知識分享分享之知識的良好吸收能力，將有助於提升工作績效。
4、委託客戶願意對事務所知識分享是起因於事務所值得信任，故審計人員之工作績效亦跟著提升。

Because the competition of current CPA's firms is fierce, it makes the auditing charges become lower and lower.CPA's customers doubt if the quality of auditing is debased.Therefore,this research is to exploring whether the current CPA's firms are still trustworthy by their customers,and are their customers voluntary to supply the off-the-record information of corporations. The good absorptive capacity for external information of auditors will enhance auditors' job performance and reduce time of receiving accountant vouchers auditing and preparing financial statements.Besides,it will improve entire organizational performance and make CPA's firms more competitive.
This research find :
1.The more trustworthy of CPA's firms are, the more willing of their customers sharing knowledge.
2.The better of absorptive capacity of knowledge auditors are,the higher performance they are.
3.Through the good absorptive capacity of knowledge of auditors,it will help auditors enhance job performance.
4.The job performance of auditors enhance because of the willingness of customers to share knowledge to CPA's firms is due to trustworthiness of CPA's firms.

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