本研究旨在探討合夥會計師規模對審計意見的影響，由於過去研究指出會計師規模越大越具有良好的審計品質，且以往主要針對國際或大型(4大或6大)事務所加以考量，較少針對個別會計師簽證客戶數與繼續經營有疑慮意見加以討論。有別於以往研究只關注在四大與非四大事務所規模，而忽略事務所內審計品質具有差異化之情況，本文深入研究實際簽發意見的會計師個人規模，更能趨近於實際簽證狀況的審計品質，本文以台灣上市櫃、興櫃公司為樣本，分析會計師個人簽證規模對審計品質的影響。研究結果顯示，會計師查核家數越多，越能提升會計師的專業判斷與獨立性，對被查核公司出具繼續經營有疑慮的意見機率愈高。 ; The research aims to discuss the effect of audit firm size on audit quality. The previous researches pointed out that the larger audit firm size will have the better audit quality, and they mainly considered from the side of international or huge companies but less from the numbers of individual auditors size. The previous researches only focused on Big-4 and non Big-4 firm and ignored the differential audit quality within an audit firm. This research will deeply discuss the individual accountants’ scale of truly giving opinions, which will be closer to the audit quality’s real vista situation. This paper will use the listed companies and emerging companies as samples to analyze the influence of the individual auditor size on audit quality. The empirical result demonstrates that the accountants’ professional judgment and independence can be promoted when the numbers of clients are more. Therefore, the probability of issuing going-concern opinions is positively related to individual auditor size.