Research on The Management Strategy of Corporate Social Responsibility Report Assurance Services by Accountant Firm in Taiwan ─ A Case Study of An Accountant Firm

• Main Authors: Lee,Yi-Tong, 李伊彤
• Other Authors: Wang,Kai-Li
• Format: Others
• Language: zh-TW
• Published: 2016
• Online Access: http://ndltd.ncl.edu.tw/handle/hq89h6

碩士 === 東海大學 === 高階經營管理碩士在職專班 === 104 === Under the current global trend to disclose the non-financial information, this study described the recent development of the companies in Taiwan to fulfill their corporate social responsibility (CSR) and analyzed the interior and external enterprise environments for the Certified Public Accountants (CPAs) in Taiwan to perform CSR report assurance services, which, as compared to the traditional financial report auditing and reviewing services that have been familiar with to the CPAs, are non-financial information assurance services that are an emerging business trend for the CPAs. ISAE3000 (International Standard on Assurance Engagements 3000), which is a general framework for the assurance engagements other than historical financial information and a standard for the third-party assurance services, was issued by the International Federation of Accountants (IFAC) with the assistance of the International Auditing and Assurance Standards Board (IAASB). In Taiwan, "Standard on Assurance Engagements No. 1" was drafted referring to ISAE3000 and announced later on 2015/6/9 by the ROC Accounting Research and Development Foundation. This shows that the third-party assurance services other than historical financial information are emerging in Taiwan. Under such a background, this study was undertaken using the qualitative research method and the case study approach to gather data, conduct interviews and study literatures. A Taiwan CPA, “CPA A”, was also surveyed to show how to create the business models and strategies of such non-traditional assurance engagements for the CSR report, and how to grasp such a key trend of non-traditional assurance services to invest resources and generate profits.