本研究的主要目的是探討會計師事務所審計人員對衍生性金融商品(DFI)的財務報導與查核能力,並分析可能影響此項能力的因素。另一目的則是希望探討審計人員對財務會計準則公報第二十七號的意見及看法,以及對這號公報的瞭解程度。本研究以問卷為蒐集資料的工具,在139份回收的問卷中,只有24位審計人員不知道什麼是DFI,約有九成的審計人員認為查核含有從事DFI交易公司之財務報表之審體審計風險較沒有從事此類交易的公司高。造成審計人員對DFI財務報導的認知程度差異的原因,經統計檢定後,有下列幾項:
(1) 審計人員在事務所擔任的職位,
(2) 審計人員認定衍生性金融商品的能力,以及
(3) 審計人員是否曾經查過衍生性金融商品。
造成審計人員對DFI財務報導查核能力差異的原因經統計檢定後,有下
列幾項:
(1) 事務所的規模,
(2) 審計人員之最高學歷,
(3) 審計人員是否已取得會計師資格,
(4) 審計人員在事務所擔任的職位,
(5) 審計人員認定衍生性金融商品的能力,
(6) 審計人員對衍生性金融商品的熟悉程度,以及
(7) 審計人員是否曾經查過衍生性金融商品。
審計人員是否曾查核過DFI並不會影響其對第二十七號公報的熟悉程度。此外,約三成的審計人員認為「各類商品之財務風險」與「商品之公平市價」是其依照此號公報查核DFI時最難決定之項目。至於審計人員如何驗證客戶在財務報表上所揭露關於DFI的公平價值,約各有三成的審計人員取得之方式為「採用公開市場之成交價」、「向銀行詢價」。 值得注意的是,在瞭解第二十七號公報的審計人員當中,只有約半數認為依照第二十七號公報揭露DFI,能幫助閱表者評估風險;同樣地,也只有半數的審計人員認為第二十七號公報能對他們在查核DFI時提供更明確的指引。審計人員是否曾經查核過DFI不會影響他們對這兩個問題的看法。 / In this study, the author investigated the degree of auditors' cognition and audit ability on derivative financial instruments (DFI) in Taiwan and he studied some factors that might affect these abilities. Besides, the author also investigated auditors' opinions of Statement of Financial Accounting Standard No. 27 in ROC. The author used questionnaire as a tool in gathering data. Factors that might affect auditors' cognition of DFI are as follows:
(1) The current job position of auditors.
(2) The auditors' abilities to recognize DFI.
(3) The auditors' experiences of auditing DFI.
Factors that might affect auditors' audit ability of DFI are as follows:
(1) Firm size.
(2) The highest education auditors received.
(3) Whether they have got CPA license.
(4) The current job position of auditors.
(5) The auditors' abilities to recognize DFI.
(6) The auditors' experiences of auditing DFI.
(7) The extent of auditors' familiarity toward DFI.
Auditors' opinions of Statement of Financial Accounting Standard No. 27 in ROC can be concluded as follows:
(1) Only half of the auditors who understand this statement think it can help them to audit DFI related disclosures.
(2) Whether auditors have audited DFI doesn't affect the extent of auditors' familiarity toward DFI.
(3) "Financial risk" and " fair value of DFI" are two of the most difficult items to decide when auditors audit DFI.
Identifer | oai:union.ndltd.org:CHENGCHI/B2002001613 |
Creators | 李希道, Lee, Hsi-Tao |
Publisher | 國立政治大學 |
Source Sets | National Chengchi University Libraries |
Language | 中文 |
Detected Language | English |
Type | text |
Rights | Copyright © nccu library on behalf of the copyright holders |
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