The Correlation between CPA＇s Independence andCorporate Governance

• Main Authors: Kuo-Chun Liao, 廖國竣
• Other Authors: Kuei-Tuan Chen
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/50135416877788149565

碩士 === 逢甲大學 === 財經法律研究所 === 98 === Abstract This thesis first introduces to its readers the relationship between corporate governance and the roles and duties of a Certified Public Accountant (“CPA”). Since a CPA act as an out side supervisor to the corporate governance system, and also for the reason that a CPA is a certified professional, hence he shall remain independent whether in appearance or in substance in order to protect the welfare of the general public. Independence is an abstract concept and lacks an absolute definition. This thesis summarized the objectiveness, autonomy, authority, relativity, odds and risks as the elements of independence. By way of summarization, the reader will be acquainted with the concept of independence by its elements rather than forced into giving independence an incorrect definition. This thesis also discusses the origin of independence’s elements and utilizes them as a platform to observe the independence regulations. The measures of governance are implemented by election and release of the CPA, the remuneration of CPA and the relationship between CAP and the managements. Independence will be affected by various reasons, and since the change of time also becomes a variation factor to independence, the CPA’s independence will differ from the past and present in the eyes of the financial statement viewers. Therefore, except governmental mechanisms, regulative mechanisms shall also be supplemented to ensure the independence of a CPA. Key words: corporate governance, roles and duties of CPA, independence of CPA