會計師事務所客戶承接與續任實務探討-以台灣事務所為例

Abstract

本研究之目的係為了瞭解 台灣之會計師 事務所依據審計準則公報及法規 所訂 定之客戶承接與續任政策及 實務 為何 ，以及會計師 於承接與續任審計案件客戶時 如何 執行 該政策 。本研究主要以訪談之方式搜集資料，藉由後續分析中回 覆驗證過去文獻之發現，並探討會計師實際執行 時所面臨之問題 。 研究結果發現 ，不同特質 之會計師在執行事務所客戶承接與續任政策有不 同，且不規模事務所間也有差異。資歷較淺之會計師可能因為對市場的敏感度較不高，以及對所內複雜之程序尚未熟悉因此 在執行過程中可能受到較多限 制。大型事務所與中的會計師 於實際執行政策時注重之風險也不同， 本 篇個案 大型事所之會計師較注重審風險及客戶誠信，而 個案 中型事務所偏向重 視客戶之繼續經營風險。 面對高風險之客戶， 大型事務所先區分風險再運用不同 策略 使風險降低至可容忍範圍， 中型事務所偏向拒絕承接高風險之客戶而不採用積極策略降低客戶風險。

This study aims to better understand the policies and procedures on client acceptance and retention decisions of Taiwanese CPA firms which are established according to auditing standards and related regulations. With the data collected from multiple interviews, this study corroborates findings in previous literature on how CPAs carry out such policies in practice. CPAs make decisions on client acceptance and retention differently, depending on their characteristics and the size of their firms. Those with lesser experience tend to restrict from the firm’s policies more, due to a relatively weaker sensitivity to market risks and unfamiliarity to such procedures. When assessing client risks, those in the Big 4 Firms regard audit risk and client integrity as the most significant factors, while those in medium-sized firms focus on going concern risks. When it comes to high-risk clients, the former tend to first distinguish reasons that give rise to the high risks, and then attempt to lower them with appropriate strategies whereas the latter tend to simply reject high-risk clients with little proactive measures deployed.