足以表彰企業經營狀況與財務能力之財務報表,係債權人、投資人乃至於證券分析師等人評價企業表現並進而作出經濟決策之基礎,是以會計師執行審計業務之重要性不言而喻。美國在安隆案爆發後,針對許多會計產業規範制度進行改革,歐盟也持續地進行相關之研究與發佈指令,顯見各國對於此議題之關切。近年來每當我國企業弊案發生之時,與會計師民事責任相關之議題一再成為注意焦點,遺憾的是,批評之聲則往往過分注重於行政機關應嚴懲會計師以及加重會計師民事責任之討論,對於整個審計法制的建立與完備性著墨不深,或有將資訊透明化與正確性之重擔過分倚重於一隅之憾。本論文即以會計師對第三人之民事責任為出發點,討論會計師執行審計業務之完整流程中,各項應值各方注意之議題。 獨立性乃是審計服務之基石,因此各國規範莫不就維持會計師「形式獨立」以及「實質獨立」兩層面進行廣泛的管制。安隆案爆發後,獨立性規範議題於美國與歐盟各國引起廣泛討論,而我國對於獨立性的規範內容與方式卻仍不完整,亦欠缺足夠之研究,尤其針對選任或解任會計師之機關、非審計業務、以及輪調三項議題上,迄今若非仍無明確的改進方向,就是仍在草案審議當中,為順應先進資本國家之趨勢以及加強此種規範缺漏之現象,本文特就上述三項議題提出建議。 此外,會計師應盡之注意程度以及注意範圍,雖然是會計師責任成立之要件之一,不過如何將審計概念融入法律概念中,以及如何將具體個案事實涵攝至「過失」之說理,仍有待法院之努力,尤其是在證券交易法引進比例責任制之後,此問題將益顯重要。會計師雖依據一般公認會計原則與一般公認審計準則進行查核,然而上述職業準則卻不能成為會計師免其民事責任之護身符,蓋審計工作應非「標準化」之產物,面對不同的受查客戶產業特性以及經營狀況,運用判斷與經驗後決定採用的查核與財務報表表達方法也將相異。此外,有鑑於審計具有本質侷限性之事實,法院於認定會計師有無過失時應考量權限與責任間之連動關係。 由於證券訴訟涉及金額往往過於龐大,無論就會計師責任負擔過重或是投資人道德危機等角度來看,均有考量適度限制會計師責任並促使其建立風險分散機制之必要。就此,我國證交法引進之比例責任制、會計師法草案新增的法人事務所制度,以及與法人事務所制度有密切關係的強制責任保險制度,均係在上述考量下而進行的改革,然因規範不完整或我國國情與外國有異等原因,目前尚難稱完備,有待深入討論並修正後,始能在我國運行順暢。
Financial statements which present operation outcomes and financial positions are the foundation for creditors, investors and analysts to evaluate company performances and make their economic decisions. The importance of CPA’s audit service is beyond the doubt. After Enron, United States undertook reforms on accounting industry and European Union also does researches and issues related directions. However, in Taiwan, whenever a financial scandal erupts, critics more often than not overemphasize the disciplinary sanctions on CPA and increasing civil liability to third parties, without deeply discussing the establishment and completeness of the legal structure on audit service. As a result, the burden to provide transparent as well as correct information is imposed heavily on CPA. Taking CPA’s liability to third parties as the starting point, this thesis probes several issues which deserve more concern in the stream of an audit service. For independence is the cornerstone of audit service, many countries make regulations to maintain auditors’ “independence in appearence” and “independence in fact”. Compared to the extensive discussion on independence in United States and EU after Enron, our regulations and studies are far from complete. In order to follow the trends and make up the regulation deficiencies, this thesis purports some advice on three subjects: dismissal and appointment of auditor, non-audit service and rotation. The extent and content of due care influence CPA’s civil liability yet there are difficulties in applying auditing concepts to legal terms and determining whether specific facts can be construed as negligence. The significance of this issue would be greatly increasing after our adoption of proportionate liability. Even though GAAP and GAAS are the guidelines for auditors to conduct their work, they do not provide a safe harbor for CPAs. The reason lies in that audit work or audit report is not standardized, and according to client’s different industry and operational conditions, audit procedures as well as expressions in financial statements differ. Moreover, due to innate limitation of audit work, courts should contemplate the relationship between auditor’s rights and liabilities. Because securities litigation often involves in catastrophic damages, in fear of overloading auditors and envoking moral harzard problem, it is necessary to reasonably limit CPA’s liability and establish the machenism of risk diversification. Proportionate liability, new organization forms of CPA firm, and mandatory liability insurance are recent reforms already taken or planned to be taken. Nevertheless it is not until more in-depth discussions and adjustments are made that all the above reforms can meet the goals.