永續(ESG)議題為現行審計產業帶來機會與挑戰之個案研究 — A會計師事務所

Abstract

近年來永續議題如雨後春筍般為各界所關心，因永續議題涵蓋層面多元，因此對人類生活和經濟活動產生廣泛影響，也因此成為社會大眾廣泛討論的項目。因永續議題對企業未來發展方向及未來營運現金流量之選擇造成顯著影響，惟尚無法明確衡量其影響，因此對於各利害關係人，包括投資人、經營者、員工及、顧客及主管機關等而言，企業永續發展的風險及機會對企業未來價值之影響已係屬必然且須仔細評估，俾作為企業重大營運與投資決策之基礎。 本文主要是針對「永續議題對審計業務之機會」及「永續議題對審計業務之挑戰」進行探討，本文並採用「商業模式九宮格」、「企業經營或轉型之概念架構」及「STPS執行規劃架構」作為策略疏理之架構。在探討永續帶來的可能性與延伸出的新業態之後，下一步則是要思考組織的內部轉型策略、審計從業人員應該具備哪些職能，才能提供高附加價值之永續議題相關服務。 長期而言，永續審計將會與傳統財務報表審計融合，而審計人員所需要具備的專業與技能將更要多元，同時對於客戶產業的了解也將更全面，使審計對於企業及社會大眾所能貢獻的價值也能更為提高。

In recent years, ESG related issues are spreading hot topics in different fields. This is because the impact of sustainability issues is general and is diversified to life of human being as well as economical activities. Because the sustainability issues would also significantly impact the development and cash flows of entities in the future, when the impact is not be able to measure precisely, that the effect resulted from the risks and opportunities of sustainable growth of the entity to its value in the future should be taken in consideration carefully in order to make comprehensive operational and investment decision by the entity from the perspectives of stakeholders, including investors, management, employees, customers and the regulators. This thesis is focused on the analysis of opportunities and challenges of ESG issues for the audit and assurance industry. The methodology is leveraging the business model and C-SOP and STPS structures to discuss further. After analyzing the potential new business brought from the sustainability issues, next step is to think through the strategy of firm internal transformation. What skills needed for auditor to provide the related services? Sustainability auditing would integrate to traditional financial auditing eventually. Auditors need to equip diversified professional skills and profound industry knowledge to contribute more values to clients and the public.