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研究生:陳玫如
研究生(外文):CHEN,MEI-JU
論文名稱:會計師雙簽制度在現時環境下之探討
論文名稱(外文):THE ANALYSIS IN THE REQUIRMENT OF TWO-SIGNING PARTNER ON THE AUDIT REPORT UNDER CURRENT ENVIRONMENT
指導教授:李建然李建然引用關係
指導教授(外文):LEE,CHIEN-JAN
口試委員:王秀枝陳信吉
口試委員(外文):WANG, SHIOU-CHIHCHEN, HSIN-CHI
口試日期:2011-06-10
學位類別:碩士
校院名稱:國立臺北大學
系所名稱:會計學系
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:2011
畢業學年度:99
語文別:中文
論文頁數:114
中文關鍵詞:會計師雙簽制度
外文關鍵詞:THE REQUIRMENT OF TWO-SIGNING PARTNER
相關次數:
  • 被引用被引用:9
  • 點閱點閱:2000
  • 評分評分:
  • 下載下載:193
  • 收藏至我的研究室書目清單書目收藏:1
論文提要內容:
近幾年來國內外的經濟環境已有巨大的改變,美國從2001年開始,發生了安隆案及其他一連串的會計舞弊案件,使社會大眾對企業編製的財務報告及會計師的查核簽證失去了信心,迫使美國國會迅速地制定沙賓法案(Sarbanes-Oxley Act of 2002)加強會計師事務所及會計師業務之管制,以期能挽回社會大眾對資本市場的信心。國內在2004年也發生了博達公司的會計舞弊案件,此案件的爆發也促使主管機關參酌美國的沙賓法案並加速會計師法的修訂,也因為會計師法的修訂及近年來博達及力霸案所引發會計師法律責任之爭議,邇來遂引發台灣會計師界主張廢除雙簽制度之聲浪,並於去年於立法院舉行公聽會。三大會計師公會和全聯會整合會計師意見,認為會計師雙簽制度已經過時,從「品質管制」以及「投資人保障」角度來看已經沒有實質意義。
本研究主要探討我國會計師雙簽制度設計的背景,並就近年來會計師執業環境的變遷分析該制度存在的必要性。同時援引實務上已判決的見解,並參酌比較各國會計師查核報告簽證實務及各界之意見,研擬強化我國會計師查核簽證制度及解決現行爭議事項之建議,以提供主管機關作為未來政策規劃之參考。

The domestic and international economic environments have undergone major changes in recent years. The outbreak of the Enron case and a series of other accounting fraud cases in the United States since 2001 have resulted in the public‟s loss of faith in financial reports prepared by enterprises and auditing and attestation by accountants, forcing the U.S. Congress to promptly draft the Sarbanes-Oxley Act of 2002 in order to strengthen the control of accounting firms and accounting businesses and restore the public‟s confidence in capital markets. In 2004, Bardon‟s accounting fraud also took place, and the outbreak of the case forced the competent authorities to take into account the Sarbanes-Oxley Act and speed up the amendment of the Accountants Act. It is because of the amended Accountant Act have disputes over the accountant liabilities attributed to the Bardon and Rebar cases arisen, thereby voicing the abolishment of the requirement of two-signing partner on the audit report advocated by the accounting profession in Taiwan and the holding of a public hearing in the Legislative Yuan last year. In consideration to the integrated opinions of the accountants, the three major CPAs and Taiwan Accounting Association deemed the requirement of two-signing partner on the audit report outdated, and the substantial significance lost, from the perspectives of “quality control” and “investor protection.”
This study aimed to explore the background of the requirement of two-signing partner on the audit report design in Taiwan and to analyze the necessity of the existence of the system based on the recent changes in accounting practice. Meanwhile, the opinions ruled in practice were quoted. Also, the accountants‟ auditing reports and attestation practices as well as the opinions of all circles were taken into account and compared; the requirement of two-signing partner on the audit report in Taiwan and suggestions for resolving the current disputes were strengthened, which shall serve as a reference for the competent authorities in future policy planning.
目錄
目錄 I
表目錄 II
第一章 緒論 1
第一節 研究背景及目的 1
第二節 研究方法及範圍 4
第三節 研究架構 5
第二章 會計師簽章制度與審計品質及法律責任之關聯性 6
第一節 查核報告與簽名 6
第二節 主要國家對查核報告簽名之規定 8
第三節 我國之簽證制度與主要國家之比較 14
第四節 法律責任與審計品質及會計師行業 17
第三章 我國現行會計師查核簽證制度 19
第一節 會計師執業之法規制度 19
第二節 台灣會計師雙簽制度之背景及介紹 23
第三節 我國會計師法律責任 27
第四節 我國會計師事務所組織型態 34
第四章 世界主要國家會計師之法律責任 38
第一節 主要國家會計師法律責任之環境及規定 38
第二節 我國會計師法律責任與主要國家之比較 47
第五章 近年有關會計師法律責任案例分析 51
第一節 我國會計師爭訟案件實務判決 51
第二節 財團法人證券投資人及期貨交易人保護中心 82
第六章 結論與建議 87
第一節 結論 87
第二節 建議 90
參考文獻.............................................................................................111



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