| Summary: | 碩士 === 淡江大學 === 會計學系 === 88 === There are many bank regulators in Bank industry, such as Official examiners and CPAs. According to acts enacted by SFC, internal control of bank which is publicly-issued company, had be audit by CPAs, in addition to that it also have been supervised by Financial Authorities.
Due to the shortage of the Official examiners, one possibility that many people proposed to solve this issue is to engage CPAs to participate in financial examination. But the suggest didn’t executed. According to Shen Chia-Chen (1996) maintain that the most important reason was CPAs’ audit quality which considered by Official examiners.
This research was conducted by questionnaire to explore the following purposes：
(1) On the point of view of Official examiners and CPAs, what element is the most important factors which Official examiners considered that adopted CPAs’ internal control examination or not.
(2) What is the adequate relationship between CPAs’ attesting and financial examination ?
(3) Would the CPAs’ internal control examination report been adopted while Official examiners carrying out financial examination?
To reach these purposes , this research proposal and ultimately surveying Official examiners and CPAs. Through descriptive statistical techniques、deviation analysis、independent T test、substantive tests, as well as referring to related references, the conclusions would be the followings：
(1) From the perspectives of CPAs and Official examiners ,completely audit planning、CPAs firms’ reputation was the most important factors that affect quality of internal control examination. Rate of auditor’s taking leave and auditor’s communicative skill were not important factors.
(2) Due to acts’ explicit prescription, both of CPAs and Official examiners have highest meeting of minds in that the part of internal examination in reliability of financial reporting. And difference of financial experience wouldn’t affect the perceptions of it. The most important reasons to engage CPAs to participate in financial examination were that solving shortage of Official examiners and making distribution of Financial Authorities’ resource more efficient.
(3) Most of CPAs and Official examiners agreed that relationship between financial examination and CPAs’ internal control examination should be not only cooperative but also independent model. And Official examiners could take CPAs’ internal examination report similar to CPA tax service while examinating financial institute.
|
|---|
