會計師簽證制度與法律責任之探討：以力霸案之觀點

Investigating The Relationship Between CPA Attestation System and Legal Liability：Perspective from China Rebar, Co. LTD.

力霸案之判決突顯我國會計師簽證制度與法律責任之爭議。我國會計師簽證制度為雙簽制度，即要求公開發行公司須由兩位執業會計師共同查核簽證，且於查核報告上揭示兩位簽證會計師之姓名。兩位會計師負擔相同之法律責任，然而於實務上兩位會計師的工作有輕重之分，且事務所的分紅以主簽會計師為主，副簽會計師只能領取有限的津貼。此情況下，副簽會計師負擔過重的法律責任，遂引發台灣會計師界主張廢除雙簽制度之聲浪。因此本研究旨在透過深度訪談之方式，瞭解現時環境下，雙簽制度存在的必要性，並研擬強化我國會計師查核簽證制度及解決現行爭議事項之建議，以提供主管機關作為未來政策規劃之參考。本研究結果發現，受訪者一致認為若以保障投資人之角度觀察，雙簽制度以非必要手段。至於品質管制則可從事務所品質管制制度著手，待落實後即可廢除雙簽制度。 This paper investigates the effects on CPA attestation system and legal liability of China Rebar, Co. LTD. Dual attestation system has been mandated since 1983 that audit reports include engagement partner and concurring auditor's signatures. They have the same legal liability, but concurring auditor just get a part of paid, thereby voicing the abolishment of the requirement of two-signing partner on the audit report. This study aimed to explore background of the requirement of two-signing partner on the audit report design in Taiwan and to analyze the necessity of the existence of the system based on the recent changes in accounting practice and suggestions for resolving the current disputes were strengthened, which shall serve as a reference for the competent authorities in future policy planning. Our results show that dual attestation system is unnecessary from investors protection. When qualify control in CPA firm is realized, and dual attestation system could be abolished.