The Approach of the Certified Public Accountants'' Responsibility in case of Attest under the Aspect of Procomp Case

• Main Authors: Hsiao-ling Chen, 陳曉鈴
• Other Authors: DR.LI-JIUAN CHEN-RABICH
• Format: Others
• Language: zh-TW
• Published: 2006
• Online Access: http://ndltd.ncl.edu.tw/handle/99652425253508889261

碩士 === 逢甲大學 === 會計所 === 94 === Since the financial scandal of Procomp took place, it seriously impacted on the professional image of accountants and also changed the confidence of the public in accountants. The competent authorities punished the related accountants with the highest administrative penalty. The court seriously dealt with this case. This thesis focuses on the approach on the accountants’ responsibility for attest from the viewpoint of accountants under the current legal framework in order to find out an adequate solution and establish an acceptable mechanism for investors and businessmen. As a consequence, accountants can regain confidence of the public in order to avoid financial scandals and contribute to the effective distribution of capital.