我國會計師因財報不實對第三人民事責任之法律實證分析

An Empirical Legal Research on Auditor's Civil Liability to the Third Party for Financial Statement Fraud in Taiwan

本文旨在以比較法與實證分析，重新檢視我國會計師關於財報不實之訴訟風險，並分析相關法制之妥適性，以提出對我國法之建議。本文主張，會計師之民事訴訟風險，應為會計師民事責任改革與額外保護之重要考量。而會計師之訴訟風險，可能受政策選擇之影響，此可從立法規範與司法行為兩方面來觀察。就前者而言，本文由我國之規範與發展談起，探究得向會計師求償之利益第三人範圍為何。並藉由比較法之分析，發現會計師責任逐漸限縮之趨勢，再以我國實證研究加以驗證。就司法行為而言，本文針對歷來我國之判決進行了實證分析。結果顯示，在第三人向會計師求償之案件中，會計師仍占有顯著優勢。就結論而言，本研究發現目前會計師訴訟風險之有限性，故對賦予會計師責任額外優惠保護之立法設計，亦應值得再思。

This research aims to reexamine the civil liability risk of auditors and propriety of relevant legislature, in comparative law and empirical approaches, with the recommendations to Taiwanese law. It is argued that the liability risk should be clarified before the revolution of liability regime and extra protection mechanisms. The liability risk of auditors, which may be influenced by policy consideration, is explored from the perspective of legislation and judicial behavior. For the former, the analysis begins at the discussion of Taiwanese law, and followed by the analysis concerning the scope of interested party. Through comparative law analysis, it is found that the liability of auditor has been narrowed down in recent years. And this study verifies this theory with Taiwanese data. For judicial behavior, the study empirically examines relevant cases in Taiwan. The results show that auditors are still dominant in litigations. In conclusion, it is found that the current limited liability risk of auditors in Taiwan, and reconsiderations are required for extra pro-auditor protections and legislature.