The Study on the Independence of CPA’s Audit - a Lesson From the United States

• Main Authors: Hsieh Li Chun, 謝岦峻
• Other Authors: 陳猷龍
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/qb3v23

碩士 === 輔仁大學 === 法律學系 === 102 === From 20th century, the business activities increase and the security transaction became the most important study. Security is intangible and it cannot be told what the value is merely by the numbers in it. It depends on the financial condition and other assets of a company. Furthermore, the annual report plays the major role in analyzing the economic gross and the transaction flows. It is very important for shareholders, investors and the creditors to receive the correct information to prevent economic loss. Accountants are very important to keep track of the report to prevent false analysis. Furthermore, they are in duty of protecting the shareholders, investors and the creditors. Therefore, they are required to sign the report and guarantee the independence of their duties. The duties are extremely important for security transaction. This article is to analyze the responsibility of the accountants including the violation of independence rule. Also, this article is to check if the punishment is proper based on administrative, criminal and civil law backgrounds. The conflict of interests is also included in this article. Furthermore, this article sited American cases to give our government few examples to protect the gross of economy.