| Summary: | 碩士 === 國立臺北大學 === 會計學系 === 104 === This research focused on whether the accountant or professional accounting institution is entrusted to express opinion of issue of fact has impact on efficiency of proceeding in civil action. Author use court verdicts from Law and Regulation Retrieving System as database, and adopt Empirical Legal Research to proceed this study. Empirical result shows that if the accountants commissioned to make the appraisal of the financial information in the civil suit, the period of litigation will be shorten with better efficiency of the proceedings. But it did not reach statistical significant level, a factor may be that the accountant who commissioned to make the appraisal of the financial information don’t have the obligation to conduct and accept cross-examination on the court. If the judge or the party litigant don’t understand the contents of the inspection report clearly, the court only makes the confirmation to accountant or even entrusts to make the appraisal again. Above phenomenon may be the reason why the result didn’t reach statistical significant level.
Key Word: Forensic accounting, litigation support, civil, CPA
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