| Summary: | 碩士 === 國立臺灣大學 === 科際整合法律學研究所 === 102 === The auditing profession exists as a result of information risk and financial statement credibility. Auditor, as a professional and objective third party, is engaged to issue opinions on the fairness of financial statements. Therefore, the auditors will be expected to be independent of the auditees.
However, under the pressure from the society that demand a higher level of auditor independence, the United States implemented a system of public regulation under the Sarbanes-Oxley Act, significantly restricting the scope of non-audit services that auditors may provide to the audit client.
The legal liability of CPAs is a matter involved in different subjects, such as civil liability and criminal liability. The domestic research largely attribute to CPAs’ civil liability, but lacking of the study of criminal liability, especially the collation of related judicial practical. Therefore, this thesis collates seven judgments about the liability of management fraud and also introduces two cases about CPAs’ criminal liability to develop the judicial points of view in such cases and to provide suggestions for CPAs.
The first chapter of this research paper introduces the research motive in advance. The following chapter, “the auditing of Financial Statement”, introduces the auditing objects, the auditing process, several considerable issues. Moreover, the “False Financial Statement and Auditing Fail”, which is a turning point from accounting to law, discusses such concepts by judicial decisions. The chapter 3, “CPAs Independence”, introduces
The chapter 4, ”CPAs Criminal Liability”, introduces all kinds of CPAs criminal liability in Taiwan, and focus on the criminal liability under the Security Exchange Act.The chapter 5, “the Opinions of Taiwanese court ”, introduces two cases of the opinions of Taiwanese court, and this study tries to give opinions about the two cases.
According to this thesis, it is obviously that the court didn’t let the CPAs take the heavy burden on the basis of the concept of equity. And this appearance may change after the amendment of the Security Exchange Act has been taken into force.
|
|---|
