The expectant difference, based on the requirements of Corporation Law No.20.2, between certified public accountants and enterprises for the system of imposing the financial attest services.

• Main Authors: TSAI, CHIH-CHIEN, 蔡志堅
• Other Authors: ChiungFeng KO
• Format: Others
• Language: zh-TW
• Published: 2002
• Online Access: http://ndltd.ncl.edu.tw/handle/87127447242523864535

碩士 === 東吳大學 === 會計學系 === 90 === Abstract This dissertation exams the expectant difference, based on the requirements of Corporation Law No. 20.2, between certified public accountants (CPAs) and enterprises for the system of imposing the financial attest services. The research analyzes CPAs and companies’ divergence in predicting performance derived from imposing the financial attest services and investigates the discrepancy in the view of points for the auxiliary system established by companies and CPAs under the provision of Corporation Law No. 20.2. The research adopted questionnaire methodology associating with descriptive statistics, t-test and ANOVA analysis to do empirical studies. Several testing results and analysis are summarized as below: 1. The corporations have higher level evaluation for the query item, “Imposed attest services can promote corporations public impression” than CPAs. The 1% significant level supports the corporations in the belief of imposing the attest services can promote corporation public impression and confirms the value of the attest services system. Another conclusion regarding the query item, “The attest services can increase the reliability of financial statements”, is responded by CPAs with high degree concurrence in 5% significant different from the corporations. However, this result may imply the inherent attestation risk in which CPAs exposed. The issue, “Imposing the attest services can reduce disturbances from government’s authority”, is also discussed in the survey. It finds CPAs concurring with this issue in 10% significant level compared with the corporations. This test result leads us to conclude the value of CPA’s attestation system below its expected value significantly, if the sample corporations hiring the attest services are only for reducing authority’s disturbances. 2. This research also verifies the attest services system providing significant improvements for government authority in handling the management works. For the query item, “Imposing attest services system can skim off the dismissed companies and legally dismiss those companies”, the number of corporations’ positive opinions are higher than that of CPAs’ opinions in 1% significant level. This analysis explains the attest services system can assist the government authority to understand the fraud capital problems and other related illegal violations. Both CPAs and corporations agree on the query items, “The attest services system can relieve the job loading for government authority“& “The attest services system can increase the accuracy of statistic analysis for government authority”. Obviously, the corporations and CPAs ascertain that the authority imposing the attest services system can induce the corporations’ governance in according with the legal guidance. 3. The empirical tests also learn if all the enterprises are required to engage with CPA’s for the attest services, the following policies are the most important auxiliary procedures for the authority to comply with. First, the authority must execute the rules in a strictly manner. Second, raise the penalty sentence to punish the enterprises violating the Corporation Law 20, and improve the managerial works for CPAs practices and promote the penalty for their fraud attestations. The CPAs and corporations do express same opinions on the survey of “Disclose enterprises financial information publicly promoting value in the application of financial statements“ and “Increase the number of samples while sampling corporations financial statements.” However, the query item, “The authority provides financial aids for corporations to engage an attest service,” gains strong supports from enterprises but less concurrence from CPAs. The reason for such a considerable discrepancy is the corporations hiring the attest services only intend to complete the requirements of Corporations Law 20.2. Hence, there is no doubt why corporations expect to obtain some financial aids from the government’s authority. The major discrepancy also exits in the issue, “Increase the supply of CPAs and Auditors.” The significant level for this issue is about 1% that can be explained easily by “the law of supply and demand.”