審計人員的道德意識與信任傾向對客戶信賴之影響

The Effects of Moral Philosophy and Trust on Client Credibility for Auditors

魏志宇(Chih-Yu Wei)

指導教授 ： 顏信輝

淡江大學/管理學院/會計學系碩士在職專班/碩士(2011年)

https://doi.org/10.6846/TKU.2011.00528

摘要

台灣上市、上櫃公司、興櫃公司及金管會主管之金融業將於2013年起採用國際財務報導準則(International Financial Reporting Standards，簡稱IFRS)編製財務報告，未來企業適用IFRS編製財務報告後，企業的入帳方式有更多的專業判斷。IFRS較重視原則性的規範，相較於目前的會計準則，IFRS著重原則之應用，會計準則較容易理解，例外規定也較少；但相對的，相關的解釋和應用指南也較少，IFRS以「原理原則為主」，且需要專業判斷的應用模式，然而，在某些情況下的可靠決定公平價值的方式，仍存在一些重大的問題，讓有心人士對於企業的財務報表有更大的操縱空間。
本研究旨在探討審計人員本身的道德意識與信任傾向在查核過程中對客戶的影響。本研究採問卷調查進行資料之搜集，以會計師事務所審計人員為研究對象，設計四個資產與金融商品公平價值評價情境(遠期外匯出售合約公平價值之衡量、選擇權公平價值之估計、資產減損評價中可回收金額的折現率之估計及投資未上市股票提列減損之評價)的個案針對會計師事務所審計人員以問卷調查方式進行，來探討審計人員的道德意識與信任程度對客戶信賴之影響。
研究結果顯示(一)高理想主義相對於低理想主義對客戶信賴相對較高。(二)高相對主義相對於低相對主義對客戶信賴相對較低。(三)會計師事務所審計人員信任程度對客戶信賴具有正向影響。(四)會計師事務所的規模大小並不影響其審計品質。

關鍵字

道德意識 ； 信任 ； 審計人員

並列摘要

Taiwanese listed companies at stock exchange market, over-the-counter market and emerging stock market and the finance companies supervised by Financial Supervisory Commission Executive Yuan, R.O.C should adopt the international accounting standards no sooner than 2013 (International Financial Reporting Standards, is called IFRS). After companies compile finacial reports in accordance with IFRS in the future, they will have more professional judgment. IFRS differs from the current accounting principle in that it is more of a principles-based approach and is less detailed in its application guidance. These characteristics make IFRS easier to understand and it provides less exceptions. However, since there is less guidance than the current accounting principle, IFRS depends much more on professional judgment. This includes the issue of determining fair value, which may ultimately allow directors to manipulate the financial statements.
This study investigates the effects of moral philosophyand turst on client credibility for auditors.It uses questionnaire survey method and the samples are collected from CPA firms’ auditors.It designs four situations of properties and the fair value appraisal of the financial instruments (1.appraisal of forward exchange contracts,2. appraisal of option contracts, 3.estimate for impairment of assets, 4.fair value of unlisted companies stock) to research the effects of moral philosophyand turst on client credibility for auditors.
The result of this study is listed below：Firstly, high idealists have more trust in customers than low idealists. Secondly, high relativists have lower trust in customers than low relativists. Thirdly, the degree of trust of auditors has positive effects to client credibility. Fourthly,the scale of the CPA firm does not influence it to audit quality.

並列關鍵字

Moral philosophy ； Trust ； Auditor

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