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標題: 鑑識會計與舞弊型財務危機之探討
A Study on Forensic Accounting and Fraudulent Financial Distress
作者: 詹詠竣
Chan, Yung-Chun
Contributors: 陳雪如
會計學研究所
關鍵字: 舞弊型財務危機;鑑識會計;傳統審計程序
Fraudulent Financial Distress;Forensic Accounting;Traditional Audit Procedures
日期: 2012
Issue Date: 2013-11-19 12:53:57 (UTC+8)
Publisher: 會計學研究所
摘要: 隨著美國安隆案的爆發,沙賓法案與相關審計準則(SAS no.99)之建立,對於會計師在偵查舞弊上,賦予其相當之責任,惟會計師受限於原有的教育訓練與制式化的傳統查核程式之影響,效果卻是相當的有限。也因此,在會計師無法有效的發揮其應有效用下,「鑑識會計」便逐漸受到大眾所重視並用以偵察與預防企業內部風險及不當行為。故本研究利用問卷的方式來探討是否可以透過鑑識會計人員運用其會計及財務的專業知識以判斷企業之經濟實質,輔以資訊科技、行為科學等相關理論及技術,提早發覺企業具財務危機之徵兆,以供利害關係人做出適當決策使用。
研究結果顯示,鑑識會計流程之運用相較於審計流程而言確實能提供相對之幫助在於偵查舞弊上,鑑識會計人員能夠將依照本身專業知識與實務經驗所判斷之情形與鑑識會計流程所提供之資訊相互結合,融會貫通,以揣測犯罪者之心態與動機及所從事犯罪行為間之因果關係。就此來看,運用鑑識會計在偵查舞弊型財務危機上乃是一有效之措施。
With the occurrence of the Enron, the establish of Sarbanes-Oxley Act and Auditing Standards (SAS no.99) give CPAs the responsibility in the investigation of fraud, but CPAs are subject to the original training and formal audit procedures, the effect is quite limited. As a result, the popularity of forensic accounting which is used to investigate fraud risks in a company and irregularity has risen. This study used a questionnaire survey to explore whether forensic accounting helps in finding early warning signs for a fraudulent financial distress of enterprises, and therefore benefits investors in making sounds investment decisions.
The results showed that forensic audit procedures can provide relative of help on the detection of fraudulent financial distress as compared with the use of traditional audit procedures. Auditors with unique blend of expert knowledge and practical experience integrated information collected from forensic audit procedures into their conjecture on criminal mentality, motives and behavior, which controlled the probability of fraudulent financial distress occurring. Therefore, forensic accounting is an effective implement of the solution for examination of fraudulent financial distress.
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