現今會計監理之變革對會計師事務所經營之影響-四大及非四大會計師事務所之比較

The Influences of Present Accounting Oversight Transition on CPA Firm Operations – Comparison between Four Major CPA Firms and the Other CPA Firms

林啟平(Chi-Ping Lin)

指導教授 ： 鄒翊 ； 簡俱揚

中原大學/商學院/會計研究所/碩士(2006年)

https://doi.org/10.6840/cycu200600348

摘要

從全球會計師事務所間注重成本及競爭來看，會計師行業歷經百年的發展已是成熟的行業。會計師行業與其他服務性產業有許多類似的地方，會計師事務所是市場競爭之主體和其他企業一樣要在市場競爭中求得生存與發展，但是會計師事務所存在意義不同於一般企業，他是獨立的專業服務組織，必須站在中立的立場對企業財務狀況及財務報表依據審計結果表示意見，所以一般人對會計師的社會責任也有較高的要求。且國內在金融監督管理委員會的成立，以及博達、訊碟的掏空案等相繼發。會計監理相關法令的修訂更是加快腳步。這一連串的變動所產生的影響，從公司方面來說，加深企業管理階層的責任、內部控制制度的落實、資訊公開透明的要求、企業風險管理機制的評估以及公司治理精神的落實與扎根等。對於會計師事務所來說加重其執行業務的責任。本研究透過問卷調查的方式，了解現今這一連串會計監理的改革下，對會計師事務所經營所帶來何種程度的影響，僅供會計師事務所經營者擬定經營策略時之參考。
實證結果顯示，在會計師法修正案方面，受試者同意會計師法修正案對於會計師的養成教育會提升執行業務品質；會計師執行業務前必須辦理執業登記及加入會計師公會，藉由會計師公會的專業組織來規範會計師執業品質；強制進修的規定會使得會計師執業品質有所提升；法人會計師事務所的組織型態對於會計師的執業品質並不會有影響；對於未來會計師公會之組職及功能的加強，並成立專業責任鑑定委員會，藉此加強會計師執行業務品質，增加會計師公正客觀的角色。在證券交易法方面，受試者同意會計師在辦理財務報表查核簽證時，有不正當行為或違犯廢弛應盡之義務而使投資人遭受損失，應依比例負賠償責任；受查核簽證之企業在違反證券交易法而被起訴時，會計師負有不必舉證之一般過失責任。受試者對於財務會計準則公報第七號、三十四號及三十五號的適用對於大型會計師事務所產生較多的影響，大型會計師事務所為因應新公報的實施提供員工教育支出，查核人員增加查核時間等，其會計師事務所因此會增加查核成本。但是，新公報所帶來的收入也因此有部分增加。受試者對於所得稅基本稅額條例及營利事業所得稅不合常規移轉訂價查核準則的實施會增加會計師事務所查核工作的時間進而增加查核成本；在不影響審計獨立性下，會計師參與及協助企業規劃移轉定價制度。

關鍵字

會計監理 ； 會計師事務所

並列摘要

In view of the cost and competition attentions of global CPA firms, CPA business is a matured profession which has experienced development of one hundred years. CPA business is similar to other service businesses in many ways. CPA firm is a subject in market competition just like other enterprises which must pursue existence and development in market competition, but the existence of CPA firms means differently as compared to other common enterprises, being an independent service organization, has to stand on neutral position and present opinions on enterprise financial condition and financial reports according to auditing results, therefore common people place higher social responsibility standards on CPAs. With the establishment of domestic Financial Supervisory Commission, and the occurrences of PROCOMP INFORMATICS and INFODISC cases on hollowing out company assets, consequently speeds up the establishment steps of laws and regulations related to accounting Oversight. The influences resulted by this series of changes, in terms of company, deeply increased the responsibility of enterprise management level, practical implement of internal control system, requirements of open and public information, measurement on the mechanism of enterprise risk management, as well as actually carry out and take root of company management spirit. The business practice responsibility of CPA firms is also increased. This study used questionnaire methodology to recognize that under a series of current accounting oversight innovations, to what degree that CPA firm operation has been influenced. This simply is offered as reference for CPA firm operators upon setting up business strategy.

The study results demonstrated that, with regard to the Certified Public Accountant Law Amendments, participants agreed that the CPA development education of Certified Public Accountant Law Amendments will enhance business practice quality; before engaging in business practice, every CPA must make business practice registration and join into CPA association membership, through the professional organization of CPA association to regulate CPA practice quality; the regulation of compulsive further education will be helpful to enhance CAP practice quality; the organization types of corporate CPA firms have no influence on CAP practice quality; for future enhancement on the organization and function of CPA association, and establish professional responsibility appraisal committee, thus to enhance CAP practice quality, and advance the justice and objective role of CPA. As to the Securities and Exchange Law, participants agreed that if any CPA behaves improperly or breaches and neglects any required liabilities upon auditing and certifying financial reports, should be held liable for the compensation of loss caused to investors proportionally; if the company being audited or certified is under legal action in violation of the Securities and Exchange Law, CPA should be held liable for general negligent act of not being required to submit objective evidence. As to the application of the Statements of Financial Accounting Standards Number 7, Number 34 and Number 35 to large CPA firms, participants deemed that large CAP firms would be influenced more, in response to the enforcement of new Statements, large CPA firms have to provide employee training expenditure, increase the auditing time of auditors, and will consequently increase auditing cost of CAP firms. However, new Statements will also bring in some extra incomes. Participants deemed that the implement of Income Basic Tax Act and Profit-seeking Enterprise Income Tax unreasonable transfer price audit regulations would increase CPA firms’ auditing time and consequently increase auditing cost; CPA will participate and assist enterprises to plan pricing transferring system, only if it does not influence audit independence.

並列關鍵字

Accounting Oversight Transition ； CPA Firms

參考文獻

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