- 期刊
財務會計準則中的機率詞彙解釋
Interpretation of Uncertainty Expressions in Financial Accounting Standards
摘要
我國的上市、上櫃與興櫃公司自2013年開始必須依據國際會計準則編製財務報表，採用國際會計準則面對的第一個問題，乃國際會計準則以英文為主要語言，需要翻譯成中文俾利企業遵循。國外研究指出，對於準則中的機率詞彙之解讀，因人而異，而對解讀已有岐異的英文詞彙所翻譯的中文詞彙，其解讀是否亦因人而異，了解其解釋變異情形，將有助於評估準則制定的結果是否容易遭到誤解。本研究首先探討審計人員、會計準則制定委員對中文機率詞彙的解釋，發現二者對相同的機率詞彙之解釋存在變異。其次，本文探討降低解釋變異的可能方法，發現透過相互溝通能夠降低解釋變異，透過審計結構則增進解釋共識，但主要來自對三個機率詞彙的解釋變異之降低。另外，教育亦有助於降低解釋變異。
並列摘要
Starting in 2013, all listed companies in Taiwan are required to prepare financial statements in accordance with International Financial Reporting Standards (IFRS). The first issue facing this policy is the translation of English IFRS into Chinese. Prior research indicates that variations exist among auditors when interpreting English uncertainty expressions. But the extent of variations in interpreting Chinese uncertainty expressions has not been extensively examined. Using 158 experienced auditors (partners, senior managers and managers) as participants, this study finds that variations in interpreting 14 uncertainty expressions exist at the individual and audit firm levels. Extending prior research, this study finds that communication can mitigate such variations and audit structure can improve consensus, but only limited to three uncertainty expressions. Finally, education level is negatively associated with the variations for some uncertainty expressions.