| Summary: | 碩士 === 國立政治大學 === 會計研究所 === 95 === Every time when there is serious fraud, the public will accuse the audit accountant for not taking the responsibility he/she should take. Internationally, there are Enron and Worldcom concealed their loses, AOL Time Warner overstated their commercial revenues. In Taiwan, there are also cases like procomp.
Due to the profession and independence of accountants, the public trusts the opinion they issued toward the financial statements. However, the assurance that the audit accountant provides is highly but not absolute guarantee. Once there is some incontrollable factors lead to business failure, the interested party will blame the audit accountants. Therefore, the follow-up lawsuit will cause a lot loses to the accountant. The gap between interested party and accountant will be the key point to the lawsuit.
The study tries to analyze the viewpoints of the interested party and accountants toward the accountant duty of inspecting fraud when auditing financial statements. The study uses questionnaire, taking national university graduated and college students as objects, and discuss by the framework of lens model.
The study concluded that all the interviewee think that the audit accountant has the responsibility to examine the fraud. As to the perception of interested party and accountants, on the other hand, though the interest party and accountant own the same clues, they use them to different extent.
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