繼續經營假設與會計師查核意見之研究

羅經緯(Luo, Jing-Wdei)

指導教授 ： 蔡揚宗

國立臺灣大學/管理學院/會計學研究所/碩士(2004年)

https://doi.org/10.6342/NTU.2004.00454

摘要

對於財務狀況不佳的企業，會計師應依審計準則之規定，對受查者據以編製財務報表的繼續經營假設加以評估，如對繼續經營有重大疑慮，應修正查核報告。然而，會計師在形成繼續經營假設意見時，其決定因素為何？
本文參酌過去國內外相關文獻之研究結果及我國證券交易市場現行規定，採用5項財務性指標及1項非財務性指標作為自變數，以會計師在各種個案情況下出具繼續經營疑慮查核報告之可能性為因變數，建立迴歸模型。個案係採問卷方式，並以二分之一因素設計法，模擬在不同情況下，由受試之審計人員進行判斷。實證結果如下：
1. 本研究選定之六個因素，對於查核人員形成繼續經營假設意見之判斷上，均達統計上的顯著水準
2. 當公司存在鉅額或有負債下，要較之其他財務變數更可能增加查核人員出具繼續經營假設意見的可能性。此外，當公司存在未註銷的退票記錄時，又比所有財務變數更可能促使查核人員出具繼續經營假設意見。
3. 在合夥人與非合夥人判斷的共識性與一致性上，合夥人的判斷共識均比非合夥人來的高，顯示在使用本研究所給定的因素方面，合夥人對各種因素要如何置放權重有較一致的看法，而非合夥人或釵]為不是審計意見的最後簽發者，因此在因素的使用上看法較為分歧。另外，就判斷的一致性而言，合夥人較非合夥人略低，但未達統計上的顯著水準。
4. 以男、女受試者進行分組比較，其結果顯示在六個判斷因素上，均無統計上顯著之差異。
5. 審計準則公報16號與33號在修正及發佈後，查核人員出具繼續經營假設意見的可能性稍有增加，此一實證結果與過去文獻並不一致。

關鍵字

會計師查核意見 ； 繼續經營假設

並列摘要

ABSTRACT
When auditing the financial statements of a client experiencing financial deterioration, the accountant should, in accordance with the established audit principles, assess the validity of the going concern assumption the client used to prepare its financial statements, and modify the audit opinion if the accountant finds significant going concern uncertainties. But what are the determinants in forming the opinion on going concern assumption?
In reference to past studies and the prevailing regulations governing Taiwan’s securities exchange market; this paper built a regression model using five financial indicators and one non-financial indicator as independent variables and the likelihood of the accountant issuing audit report expressing going concern uncertainties under different scenarios as dependent variable. The study was carried out by questionnaire survey and different scenarios were created by “factorial design” for tested auditors to make decisions on. The study finds the following:
1. All six determinants selected in this study are significantly correlated with auditor’s formation of opinion on going concern assumption.
2. In comparison with other financial variables, huge contingent liability increases the likelihood of an auditor issuing qualified opinion on going concern assumption. In addition, having uncancelled bad check record more likely than all other financial variables to prompt an auditor to issue qualified opinion on going concern assumption.
3. In terms of consensus and consistency of auditor’s decisions among partners and non-partners, the consensus among partners is higher than that among non-partners, indicating partners tend to agree on how to weigh each determinant defined in this study, while non-partners tend to have divergent views with regard to the weight of each determinant, possibly due to the fact that they are not the signatory of the final audit opinion. In addition, in the consistency of decisions among partners, that among partners is slightly lower than that among non-partners, but the difference is not statistically significant.
4. By comparing the groups of male and female tested auditors, no statistically significant difference is observed in the six determinants.
5. The likelihood of auditors issuing qualified opinion on going concerned opinion increases slightly following the amendment and promulgation of Audit Principle Bulletin No. 16 and No.33. This finding does not coincide with the conclusions drawn in the other studies.

並列關鍵字

goung concern assumption

參考文獻

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1.American Institute of Certified Public Accountants, 1981, The Auditor’s Considerations When a Question Arises about an Entity's Continued Existence, Statement on Auditing Standards No. 34, New York: AICPA.