鑑識會計之探討

Abstract

近年來由於舞弊事件的影響，促使社會對鑑識會計（forensic accounting）的重視日益提高。鑑識會計雖起源甚早，但在20世紀初開始有較有系統的發展，且一直到近年來才受到矚目。鑑識會計主要包括兩大領域：調查性會計（investigative accounting）與訴訟支援（litigation support）。鑑識會計在國際上的發展十分的快速，在美國、澳洲、加拿大等國家，在發展上都有一定的規模，不論在教育、證照、專業組織上都已有成果。根據鑑識會計的發展歷史與國際的發展現況，本研究分析整理出數項可能影響鑑識會計發展的關鍵因素，以及我國在這些因素上的現況。 此外，本研究也以問卷調查我國目前對鑑識會計的認知情況，受訪對象包括企業界、會計師事務所、以及學術界。調查之結果發現我國目前對鑑識會計的認知情況並不高，且不同背景對認知情況之影響並不顯著。

Motivated by the recent government policies, this thesis aims to document the historical development and content of forensic accounting. Forensic accounting can be traced back to as early as the 13th century. Review of the extant literature indicates that forensic accounting encompasses investigative accounting and litigation support. Forensic accounting differs from financial statement auditing. Forensic accounting has developed rapidly recently in several countries including the United States, Australia, and Canada, probably due to the occurrences of economic crime, accounting scandals, and terrorists’ actions. This thesis also identifies critical factors in the development of forensic accounting from the perspectives of demand and supply of forensic accounting. Finally, this thesis conducts a questionnaire survey with academics and practitioners from industry and CPA firms as respondents. The results indicate that the level of knowledge about forensic accounting is low, and education is urgently necessary if the government is determined to promote forensic accounting.