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研究生:曾瑞山
研究生(外文):ZENG,RUEI-SHAN
論文名稱:會計師審計品質與法律責任
論文名稱(外文):CPA Audit Quality And Legal Liability
指導教授:李合龍李合龍引用關係
指導教授(外文):Ho-Lung Lee
口試委員:羅正忠羅斌賢
口試委員(外文):LUO,JHENG-JHONGLUO,BIN-SIAN
口試日期:2014-04-28
學位類別:碩士
校院名稱:國立高雄應用科技大學
系所名稱:會計系
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2014
畢業學年度:102
語文別:中文
論文頁數:94
中文關鍵詞:會計師審計品質、法律責任、會計師事務所規模、審計公費、刑事責任、行政責任
外文關鍵詞:CPA Audit Quality,Legal Liability, Audit Size, Audit Fees, Crime Liability, Administrive Liability.
相關次數:
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本研究以中西文獻及質性研究探討會計師審計品質及其法律責任。而影響會計師審計品質之因素常見有:(1)會計師事務所規模方面、(2)會計師性別、年資方面、(3)審計公費方面、(4)會計師輪調方面、(5)客戶重要性方面、(6)非審計服務方面、(7)產業專家會計師品質方面。
會計師法律責任問題的研究,一直是世界各國會計專家與實務界研究的重點課題,因其不僅直接關係到會計師行業本身的生存和發展,而且影響著整個社會經濟秩序的健康運行。會計師所面臨的法律責任包括懲戒、刑事責任、民事責任和行政責任,其中刑事和行政責任具有「懲罰」意味,民事責任具有「賠償」的效果。
關鍵詞:會計師審計品質、法律責任、會計師事務所規模、審計公費、刑事責任、行政責任

Abstract
The purpose of this study in Chinese and English reference with qualitive research is to exploreCPA Audit Quality And LegalLiability.Influential factor often for (1)Audit size,(2)CPA gender and year of experience, (3)Audit fees,(4)CPA rotation,(5)Client importance,(6)Nonaudit services,(7)Audit industry specialization quality.
The importance problem study of CPA Legal Liability are all nations accounting expert and experiences,because not only influence relation between CPA survival and development but also all society economy order safety working.
CPA Legal Liability include disciplinary punishment, crime liability, civil liability and administrive liability. Crime liability and administrive liability have punishment. Civil liability has compensation effect.
Key words: CPA Audit Quality,Legal Liability, Audit Size, Audit Fees, Crime Liability, Administrive Liability.

第一章、緒論……………………………………1
第一節、研究動機………………………………………………1
第二節、研究目的………………………………………………4
第二章、文獻探討………………………………7
第一節、會計師事務所規模方面………………………………7
第二節、會計師性別、年資方面………………………………11
第三節、審計公費方面…………………………………………15
第四節、會計師輪調方面………………………………………17
第五節、客戶重要性方面………………………………………21
第六節、非審計服務方面………………………………………23
第七節、產業專家會計師品質方面……………………………26
第三章、會計師之法律責任……………………29
第一節、國外相關文獻…………………………………………31
第二節、國內相關文獻…………………………………………35
第三節、會計師懲戒……………………………………………39
第四節、行政責任………………………………………………45
第五節、刑事責任………………………………………………47
第六節、民事責任………………………………………………54
第四章、質性研究………………………………58
第五章、結論及建議……………………………71
參考文獻…………………………………………75

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