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  • 學位論文

論我國會計師財務報表簽證不實之民事責任

CPA's Civil Liability on Financial Statement Audit Failure

指導教授 : 賴英照

摘要


會計師相當重要的專業價值即對於財務報表的查核,並出具適當之簽證意見,而投資大眾多數對公司的財務資訊因沒有會計師之專業,所以依賴會計師的知識進而對公司有所了解,此之信賴即使得會計師於財務報表簽證不實時,將對投資人負民事賠償責任。 我國會計師財務報表簽證不實的民事責任主係規定於證券交易法第二十條之一,全文以此條文為主軸撰寫並以五大篇幅組成。首先,第一章為緒論,包括:前言、研究動機、研究目的、研究範圍及架構與研究方法。次之,第二章則先從財務報表談起,將討論會計師與受查者之法律關係、財務報表編製的法依據、會計原則及財務報表的定義及內涵,接著介紹財務報表之查核與簽證。 而於第三章主係探討財務報表不實之法規範、賠償義務人及請求權人、與證交法第三十二條之比較、如何認定與舉證財務報表不實、因果關係的適用等。其中賠償義務人包括:會計師、發行人、董事長、總經理、簽名之職員等,身分之不同即賦予不同的行為態樣和責任要件。而請求權人包括:善意取得人、善意出賣人、持有人。再者,財務報表不實的認定要件及由誰負擔舉證。本章之末節將因果關係分為交易因果關係及損失因果關係兩個部分,前者會細究效率資本市場假說、欺騙市場理論、推定交易因果關係‧‧‧等;後者會探討應該採嚴格亦或寬鬆的制度來認定損失因果關係。本章的議題該如何運用與解釋,皆對於實務案件的判決影響甚大,因此有研究之必要。 接著於第四章,探討如何計算損害賠償金額以及相關議題之探討。前者的損害賠償金額之計算我國並未明訂,因此係參考美國的毛損益法及淨損差額法,並配合我國的比例責任制。後者相關議題探討包括過失相抵及損益相抵是否可適用、消滅時效、請求權人可否以會計師法及民法向會計師求償。 最後,第五章作結論,並且對於相關疑義作將來立法上之建議。

並列摘要


The very value of profession to certified public accountants is to govern auditing and attestation of financial statements; meanwhile, the accountants need to propose proper opinions of their writing. Most of the investors do not know about the information relating to the financial statements of its company as well as a certified public accountant does, so they count on his or her professional ability. That’s why a certified public accountant has liability for damages to the investors if he or she issues audit failure of financial statements. This thesis consists of Five Chapters, which is based on ROC Securities and Exchange Act, article 20-1. In the First Chapter, introduction, are preface, motivation, the purpose of the study, the field and framework of research, and the method of the study. Financial statements are the initial topic in Chapter Two, where the juridical relation between certified public accountants and their examinates as well as what a financial statement making in accordance with ratio juris is, the principals of accounting, the definition, contents, auditing and writing of a financial statement are followed to be talked over. The Third Chapter consists of discussing the regulations for issuing audit failure of financial statements, reparation obligors and compensation claimants, the comparison with ROC Securities and Exchange Act, article 32, and the way to identify and probate the audit failure of financial statement, the application of causation, and so on. Firstly, reparation obligors includes accountants, issuers, chairman, president, and signature staff. Each of them has different behavioral aspects and responsibility requirements which depend on the obligor’s position. Compensation claimants are bona fide acquisitors, bonorum venditios and holders. Secondly, audit failure of financial statements how to identify and who to probate. Finally, causation was divided into transaction causation and loss causation. The former was to study the efficient capital market hypothesis, fraud-on-the-market theory, constructive transaction causation, and so forth;the latter was to discuss whether to adopt strict construction or liberal construction to identify loss causation. The explanation and application for the topic here has great influence on judgments; therefore, it is necessary to study. The related topic about counting damages was discussed in Chapter Four. Not only proportionate liability in ROC but also the gross income loss and out-of-pocket method in America were referred to the method applied in this paper because such regulations are unavailable in ROC. The related topic in this paper included the application of offset to the negligence and offset to the loss, limitation in law, whether claimant to the Certified Public Accountant Act and civil law claims. The last part, Chapter Five, comes the conclusion of the paper. Some suggestions in law to the problems that were discussed above were proposed.

參考文獻


51.廖大穎,再論企業揭露不實資訊與損害賠償之因果關係─兼評最高法院九十九年台上字第五二一號民事判決,月旦法學雜誌,第187期,頁203-218(2010.12)。
1.最高法院95年度台上字第2385號民事判決
2.最高法院96年度台上字第15號民事判決
3.最高法院97年度台上字第432號民事判決
4.最高法院97年度台上字第1118號民事判決

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