會計師提供確認性服務在我國之可行性研究－需求面探討

摘要近年來，資訊科技的快速進步，滿足了企業對於各項財務與非財務資訊的即時性與攸關性，伴隨而來的即是對於資訊品質可靠性的認證需求。另一方面，科技的進步與資訊環境的改變，雖造成會計師事務所在傳統審計業務上收入成長趨緩的情況，然而吾人卻可視之為一轉型的契機，美國會計師協會即認為會計師專業應朝向確認性服務(Assurance Services)加以發展。本文之研究目的，即在探討國內企業對於確認性服務之需求，且探討國內企業對於確認性服務之委任概況，並評估由會計師提供確認性服務之可行性及其競爭優勢。本研究針對2000年天下雜誌一千大特刊中之前五百大企業做為研究對象，採問卷調查方式取得初級資料，並使用相關統計方法予以檢定，藉以得知企業對研究問題的看法與認知。回收之有效樣本為94份，樣本回收率為18.80%。本研究結果顯示，企業對於績效評估制度、資訊系統、風險衡量系統、電子商務及其他資訊或系統品質之認證需求頗為殷切，且實際委任相關服務之企業亦不在少數。在會計師提供新確認性服務的優勢及可行性方面，會計師專業具備公信力與專業知識，因此是提供確認性服務的適當人選。此外，企業在「績效衡量」與「風險衡量」確認性服務上向會計師專業的委任意願較高，惟在「資訊系統可靠性」與「電子商務」的認證服務上，仍待會計師專業多加耕耘。歸納研究結果，確認性服務實具有相當大的市場潛力，而會計師亦具備專業能力與知識，顯示會計師專業應積極拓展相關的認證市場，以期在競爭激烈的環境中獲取新服務之發展利基。期昐此研究結果提供予會計師專業於新業務拓展時之參考。

關鍵字

確認性服務；會計師業務；認證市場；認證獨立性

並列摘要

Abstract The rapid changes of information technology altered the needs and demands of decision makers for information, its quality and the assurance of the information. In recent years, the fact that total accounting and auditing incomes of the U.S. CPA firms have been flattened due to the market saturation. Thus, AICPA has launched the new “assurance services” to fulfill clients’ needs and expand the CPA firms’ functions. The purposes of this study are to explore the needs for assurance services, the commission service of assurance, the competition advantages and the feasibility of assurance services provided by CPA firms in Taiwan. This study sent questionaires to the first 500 companies that listed in the database of the top 1000 companies in Taiwan’s Common Wealth Magazine. This study received 94 valid responses with a response rate of 18.80%. The findings of this study are: there are eager needs for domestic companies to seek assurance services for the systems evaluation, the quality of information system, the risk assessment, and the e-commerce. There are many companies had requested the related assurance services before. The competition advantages of CPA firms for assurance services are the professional knowledge, the training program, the experience and the reputation of CPA frims. Enterprises are more willing to request CPA firms for assurance service on risk assessment and business performance evaluation than the reliability of information systems and electronic commerce. In conclusion, there is a great potentiality for the assurance service; the CPA may take actions to develop new assurance services to hold the marketing niche.

並列關鍵字

assurance services ； business scopes of CPA ； marketing for assurance ； assurance independence

參考文獻

1. American Institute of Certified Public Accountants (AICPA). 1999. Special Committee on Assurance Services, http://www.aicpa.org/.

3. Elliott, R. K. 1995. The Future of Assurance Services: Implications for Academia. Accounting Horizons 9(4): 118-127.

4. Elliott, R. K. 1996. Assurance Services: Where We Are; Where We’re Going. Journal of Accountancy 182(3): 16-17.

8. DeVellis, R. F. 1991. Scale Development Theory and Applications. London: Wiley & Sons.

9. Hall, J. A. 2000. Information Systems Auditing and Assurance. South-Western.

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會計師提供確認性服務在我國之可行性研究－需求面探討

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