整合性報告書確信服務所面臨之挑戰-安侯建業聯合會計師事務所之個案

Abstract

整合性報告為新型態的企業報導架構，相較於傳統獨立的財務報告及企業社會責任報告，整合性報告主要是以財務報告為核心，並連結非財務資訊，以傳達企業的長期價值，企業藉由整合性報告之編製，能同時注重財務及非財務之績效指標，以真實準確地體現公司經營結果。 隨著整合性報告逐漸成為國際趨勢，不同的利害關係人族群也隨之希望整合性報告能夠經由獨立之第三方進行確信以提升可靠性。本篇論文係以安侯建業聯合會計師事務所對台灣大哥大股份有限公司所編製之2015年整合性報告書確信為個案，探討會計師專業進行確信服務時所面臨之挑戰。經由訪問會計師事務所人員發現，目前國際整合性報導委員會針對整合性報告之確信尚未訂定一套統一規範，傳統的查核團隊仍缺乏此議題之相關專業，以及與其他認證機構的高度競爭等，皆是目前遭遇到的困難。 本研究係建議未來能在不與現行國際審計準則及國際確信準則相違背之情況下，訂定一套整合性確信模式，且企業所編製之整合性報告書內容應力求精鍊，並因應利害關係人之資訊需求自行決定整合性報告書之確信範圍，會計師事務所亦應招募跨領域人才以達到成功的整合性報告書確信目標。

As a new development of corporate reporting, integrated reporting seeks to concisely communicate a company’s value through a cohesive and efficient approach by integrating financial and non-financial information. The most common benefit that companies have experienced from integrated reporting is the understanding of how non-financial performance is a leading indicator for financial performance. With the perceived value of integrated reports continues growing, various stakeholder groups may require some form of independent assurance over the information in integrated reporting, which gives them much more reliability. This thesis uses KPMG Taiwan that provided assurance service to Taiwan Mobile Co., Ltd as a case to explore challenges confronted by the accounting profession and companies. These challenges include the absence of suitable criteria for assuring integrated reports, the limited range of skills of a traditional audit team, and the competition with other certification bodies in assurance services. The conclusion of this research suggests the necessity of developing an ‘‘integrated assurance model’’ in the future. The ‘‘integrated assurance model’’ should be consistent with the existing International Standard on Assurance Engagements (ISAEs) and International Standards on Auditing (ISAs). Furthermore, companies are encouraged to refine the content of the integrated report to meet stakeholders’ information needs and decide the scope of external assurance. Accounting firms should also recruit other talented people in different areas to conduct a successful integrated audit.