| Summary: | 碩士 === 中原大學 === 會計研究所 === 89 === 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.
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