Please use this identifier to cite or link to this item:
http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/58059
Title: | 從審計制度檢視我國會計師刑事責任-以證券交易法第174條第2項第2款為主 Studying CPA’s Criminal Liability With the View of Audit System - Concentrate on Article 174, Paragraph 2, Subparagraph 2 of Securities and Exchange Act. |
Authors: | Yun-Chain Chen 陳芸蒨 |
Advisor: | 王皇玉 |
Keyword: | 沙賓法案,審計準則公報,財務報表不實,會計師之獨立性,會計師選任制度,會計師之刑事責任,證券交易法第174條第2項第2款, Sarbanes-Oxley Act,the auditing of Financial Statement,False Financial Statement and Auditing Fail,CPAs Independence,CPAs Criminal Liability, |
Publication Year : | 2014 |
Degree: | 碩士 |
Abstract: | 自美國恩龍(Enron)案爆發以來,世界各國無不致力於強化會計責任,以提高企業資訊之可信度,例如,美國國會於2002年7月制定通過之「Sarbanes-Oxley Act of 2002(沙賓法案)」,將修訂會計審計規範以及提高違法行為之處罰,列為改革之重點。而我國,前有博達公司虛灌營收、造假應收帳款等方式,美化財務報表;後有力霸集團與會計師同謀,設立人頭公司、編製虛偽不實之財務報表,來掏空公司資產。其中,會計師往往遭受波及,進而使會計師負擔非常沈重的民事賠償責任與刑事刑罰責任。
本文以為,全盤考量財務報表查核審計制度,乃是確保財務資訊透明與正確性之適當解決方法。尤其是,若於弊案中,責令會計師對於第三人負全額民事賠償責任及過重之刑事責任,將導致公司管理階層缺乏主動健全公司內部監控制度之誘因,甚或將財務報表不實之風險轉嫁與會計師,如此,將崩壞整個證券資本市場之安全秩序。另外,由於過去文獻探討會計師執行審計業務之相關規範,多偏重會計師民事責任之探究與分析,對於會計師應負之刑事責任並未多所著墨。因此,本文嘗試探討會計師之刑事責任。 本論文著重討論討論四個重點:(一)審計制度之規定及會計師業務之內容。(二)會計師獨立性之特性使會計師具有真實揭露之義務,若出具不實之查核意見,將追究其法律責任。並且以美國沙賓法案為借鏡,提出修法之建議。(三)會計師刑事責任之規範,著重於證券交易法第171條第1項第1款及第174條第2項第2款。(四)評析我國實務裁判之妥當性。 The auditing profession exists as a result of information risk and financial statement credibility. Auditor, as a professional and objective third party, is engaged to issue opinions on the fairness of financial statements. Therefore, the auditors will be expected to be independent of the auditees. However, under the pressure from the society that demand a higher level of auditor independence, the United States implemented a system of public regulation under the Sarbanes-Oxley Act, significantly restricting the scope of non-audit services that auditors may provide to the audit client. The legal liability of CPAs is a matter involved in different subjects, such as civil liability and criminal liability. The domestic research largely attribute to CPAs’ civil liability, but lacking of the study of criminal liability, especially the collation of related judicial practical. Therefore, this thesis collates seven judgments about the liability of management fraud and also introduces two cases about CPAs’ criminal liability to develop the judicial points of view in such cases and to provide suggestions for CPAs. The first chapter of this research paper introduces the research motive in advance. The following chapter, “the auditing of Financial Statement”, introduces the auditing objects, the auditing process, several considerable issues. Moreover, the “False Financial Statement and Auditing Fail”, which is a turning point from accounting to law, discusses such concepts by judicial decisions. The chapter 3, “CPAs Independence”, introduces The chapter 4, ”CPAs Criminal Liability”, introduces all kinds of CPAs criminal liability in Taiwan, and focus on the criminal liability under the Security Exchange Act.The chapter 5, “the Opinions of Taiwanese court ”, introduces two cases of the opinions of Taiwanese court, and this study tries to give opinions about the two cases. According to this thesis, it is obviously that the court didn’t let the CPAs take the heavy burden on the basis of the concept of equity. And this appearance may change after the amendment of the Security Exchange Act has been taken into force. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/58059 |
Fulltext Rights: | 有償授權 |
Appears in Collections: | 科際整合法律學研究所 |
Files in This Item:
File | Size | Format | |
---|---|---|---|
ntu-103-1.pdf Restricted Access | 1.45 MB | Adobe PDF |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.