摘 要 企業的財務報表需經由會計師查核的目的是為了經由獨立客觀之專業人士審核,以提高財務報表之可信任度。但自恩龍(Enron)等審計失敗(audit failures)個案發生後,不但美國沙氏法案(Sarbanes - Oxley Act of 2002)及各國有要求公司簽證會計師應該輪調的相關規定,國內相關主管機關也參考沙氏法案的相關立法。 由文獻探討中得知,實施會計師輪調(auditor rotation)制度的主要目的在追求會計師的獨立性及提高審計品質,降低經理人與會計師勾結的機會,以保障投資人的權益,但也伴隨著成本的發生,包含合夥人輪調(rotation audit partner)成本及可能影響後續公費收益和股東代理成本等。 本研究探討實施會計師輪調制度後的後續公費收益提高程度、獨立性及經理人的薪酬的影響,提出會計師輪調制度實施後,會計師輪調制度對後續公費收益與首期公費收益差距變大;但會計師的獨立性不單只有會計師輪調制度可提高,股東對公司的偵測機率高及會計師與經理人需負的法律責任提高,則亦可提高獨立性;而對於股東代理成本則可以降低。所以要提高會計師的獨立性除了實施會計師輪調制度外,公司股東應隨時瞭解公司營運狀況,政府亦應對會計師及經理人訂定合理的法律責任。而會計師輪調制度的期間應考慮輪調成本問題,若輪調成本愈高則建議輪調制度的期間應愈長。
ABSTRACT In order to enhance the confidence of financial reporting, the accountant requires the professional ethics of trust and honesty. Since the scandal of Enron had been erupted, the purpose of rotation becomes much more considerable. Furthermore, The Sarbanes-Oxley and governments in worldwide claim that should regularize the auditor rotation, the Stock Exchange and the Taiwan Stock Exchange Corporation refer the law of the Sarbanes-Oxley. Rely on the researches of the main purpose in auditor rotation is to search the independence and improve audit quality; assure the right the investors have. But it will increase some additional cost engaged the proxy and the rotation of the corporator may defeat the function of the Low-balling that the accountant contest the contract. The result that enforce the rotation system may influence the Low-Balling , independent and the salary of the administrator. Pointed out that enforce the auditor rotation make more competition of Low-Balling; Meanwhile, enforce auditor rotation is helpful to increase auditors’ independence, the responsibility of administrator and accountant also raise the odd of corporator. Therefore, despite enforcing the auditor rotation to raise the independence of accountant, the corporator should acknowledge the circumstance of business, government should make the regulation for accountant and administrator. Regarding to the regulation cost of auditor rotation, advise to extend the term when the cost get higher.
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