| Summary: | 碩士 === 東吳大學 === 會計學系 === 92 === Abstract
The study on a certified public accountant’s legal responsibility is the focus of auditing theory worldwide. It is not only related to the survival and development of the certified public accountant (CPA) profession directly but also to the development of social and economic order. If CPAs have violated regulations in performing audits, they will be held legally responsible subject to prosecution under administrative law, civil law, and criminal law.
Thirty public companies have been selected from those reprimanded that were published by the Ministry of Finance in 1985~2003 for study; also, comparison samples have been taken by matching them up. Determine the model of elements that have a direct impact on lawsuit by referring to the study of Lys and Watts (1994). In terms of the character of the audited and auditor, analyze and study the influential elements of a CPA’s reprimand risk.
According to the positivism of this text, (1) for the character of the audited: the mean is greater than the average value while the assets structure is measured with the ratio of fixed assets to total assets; on the contrary, the average value is greater than the mean while it is measured with the other variables, apparently, there is the abnormal maximum value in the study samples and there is also a significant difference between the maximum value and minimum value. It is known from the t-test performed that “the ratio of fixed Assets to total assets,” “the liabilities ratio of the company,” “the ratio of other assets to total assets,” and, “the ratio of cash equivalent + prepaid amount + other assets to total assets” are identical to the expected results of the study; (2) for the character of auditor: for the auditor’s report issued by a CPA, it is usually given as an unqualified opinion or modified unqualified opinion. The sample population of the study is mainly collected from the CPA firms that are other than the “Top Five” CPA firms, in which, most cases are sampled from the “reprimanded companies.” It is known from the t-test that the form of auditor’s opinion, the ratio of auditing fee to total auditing income, and the scale of a CPA firm are in compliance with the expected result of the study.
In sum, analyze the influential elements of a CPA’s reprimand with a focus on financial statements of the audited. For the influential elements to the adequacy of financial statements, in addition to the attitude of the management, the integrity of accounting standards, the management of the company, and the transparency of information, the function of a CPA in the auditing market is crucial. The integrity, fairness and objectiveness, and independence of a CPA should not be overlooked. Independence is the soul of a CPA. A CPA who is with the quality of independence can be a man of integrity, fairness, and objectiveness. In practice, a business failure is not necessarily an auditing failure. The correlative reprimand regulations should be classified properly. Along with the sophistication of industrial environment, auditors are obliged to perform audit carefully and must exercise their intelligence and professional alert to protect CPAs from the risk of reprimand.
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