每當重大舞弊案件發生時，社會大眾常將矛頭指向負責財務報表查核的會計師，認為會計師並沒有負起他（她）應負的責任，在國際上，如安隆案(Enron)、世界通訊（Worldcom）的隱瞞虧損、線上時代華納（AOL Time Warner）的虛報廣告營收等等事件皆是如此；在我國，也有赫赫有名的博達等案。
會計師的專業與超然獨立的立場，使得簽證功能得到資訊使用者的信任，對投資大眾而言，亦提供一層重要的保障。然而，會計師所提供之合理確信並非絕對之保證，一旦因為某些無法控制之因素造成企業失敗，相關利害關係人無可避免地會將矛頭指向會計師，因此跟隨而來的訴訟將對會計師造成相當大的損失，而利害關係人與會計師的認知差距即為造成訴訟的關鍵因素。
本研究先探討會計師查核舞弊的責任為何?再進一步研究財務報表使用者與會計師間，對於會計師執行財務報表查核時，偵測舞弊責任的認知，同時研究不同人之間，是否存有認知差距。
本研究採透鏡模型觀念，針對學過及未學過審計學的人進行問卷調查，研究結果發現：受試者皆認為會計師負有偵測管理舞弊的責任，財務報表使用者與會計師之間的認知，雖然使用的線索相同，但線索使用的程度仍有不同。
關鍵字：舞弊、會計師責任、透鏡模型 / Every time when there is serious fraud, the public will accuse the audit accountant for not taking the responsibility he/she should take. Internationally, there are Enron and Worldcom concealed their loses, AOL Time Warner overstated their commercial revenues. In Taiwan, there are also cases like procomp.
Due to the profession and independence of accountants, the public trusts the opinion they issued toward the financial statements. However, the assurance that the audit accountant provides is highly but not absolute guarantee. Once there is some incontrollable factors lead to business failure, the interested party will blame the audit accountants. Therefore, the follow-up lawsuit will cause a lot loses to the accountant. The gap between interested party and accountant will be the key point to the lawsuit.
The study tries to analyze the viewpoints of the interested party and accountants toward the accountant duty of inspecting fraud when auditing financial statements. The study uses questionnaire, taking national university graduated and college students as objects, and discuss by the framework of lens model.
The study concluded that all the interviewee think that the audit accountant has the responsibility to examine the fraud. As to the perception of interested party and accountants, on the other hand, though the interest party and accountant own the same clues, they use them to different extent.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0093353009 |
| Creators | 廖基宏, Liao,Chi-Hung. |
| 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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