繼續經營假設與會計師查核意見之研究
Date Issued
2004
Date
2004
Author(s)
羅經緯
DOI
zh-TW
Abstract
ABSTRACT
When auditing the financial statements of a client experiencing financial deterioration, the accountant should, in accordance with the established audit principles, assess the validity of the going concern assumption the client used to prepare its financial statements, and modify the audit opinion if the accountant finds significant going concern uncertainties. But what are the determinants in forming the opinion on going concern assumption?
In reference to past studies and the prevailing regulations governing Taiwan’s securities exchange market; this paper built a regression model using five financial indicators and one non-financial indicator as independent variables and the likelihood of the accountant issuing audit report expressing going concern uncertainties under different scenarios as dependent variable. The study was carried out by questionnaire survey and different scenarios were created by “factorial design” for tested auditors to make decisions on. The study finds the following:
1. All six determinants selected in this study are significantly correlated with auditor’s formation of opinion on going concern assumption.
2. In comparison with other financial variables, huge contingent liability increases the likelihood of an auditor issuing qualified opinion on going concern assumption. In addition, having uncancelled bad check record more likely than all other financial variables to prompt an auditor to issue qualified opinion on going concern assumption.
3. In terms of consensus and consistency of auditor’s decisions among partners and non-partners, the consensus among partners is higher than that among non-partners, indicating partners tend to agree on how to weigh each determinant defined in this study, while non-partners tend to have divergent views with regard to the weight of each determinant, possibly due to the fact that they are not the signatory of the final audit opinion. In addition, in the consistency of decisions among partners, that among partners is slightly lower than that among non-partners, but the difference is not statistically significant.
4. By comparing the groups of male and female tested auditors, no statistically significant difference is observed in the six determinants.
5. The likelihood of auditors issuing qualified opinion on going concerned opinion increases slightly following the amendment and promulgation of Audit Principle Bulletin No. 16 and No.33. This finding does not coincide with the conclusions drawn in the other studies.
Subjects
繼續經營假設
goung concern assumption
Type
other
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