| Summary: | 碩士 === 國立中正大學 === 會計與資訊科技研究所 === 99 === A certified public accountant (CPA) is a basic requirement and last line of defense for the Stock Market Supervision Department of the legal system, to ensure the validity of the financial information, the work of a CPA is given the very high expectations, but in the recent spate of fraud cases, investors have suffered significant losses, and claims have turned to CPAs, but CPAs say that to audit the financial statements and opinions expressed is its responsibility , the purpose of the inspection license for financial statements is not to detect fraud. National research has shown, there is a considerable gap between the auditor, the report user and the legal profession ,about what auditors should play for the roles and responsibilities, this study was based on those actually engaged in audit works and in the legal professions. The control variables being audit works and legal professionals, Pearson correlation coefficient test to determine whether the quality of these two groups varies with professional standards, and, using independent sample t test, to verify the cognitive gap between the two ; furthermore, the new amendments to the Accountants Act and Securities and Exchange Act 20-1 , the introduction of proportional responsibility and Limitation of Liability Act, the Court speculated that the responsibility for the CPA will become more relaxed .
The empirical results show that when the fraud occurred, the audit words and legal professionals have different understanding in accountant liability, audit works state that while the audit of financial statements has its inherent limits, such as professional knowledge to make judgments, there is room for professional discretion, due care has its special meaning; legal professionals state that to comply with GAAS generally is an important basis to judge the due care, but does not directly translate to fulfilling the due care, and the introduction of the principle of proportionality and compensation limit, even the CPA issued a reservation opinion report, legal professionals still believe that the burden of low responsibility, does not mean entirely without responsibility.
|
|---|
