會計師依其專業遵循相關審計法規、金融法規及會計師法之規定，來執行審計工作，並出具查核報告及查核意見。而會計師出具的查核報告及查核意見，是所有利害關係人瞭解企業經營狀況以及是否有財務危機最重要的參考依據。本研究以「文獻探討法」針對相關研究文獻、審計法規、金融法規及會計師法之規定，以及「案例分析法」探討國內知名的企業財務舞弊及財務危機案例中會計師之責任及懲處。本研究主要目的在探討會計師執行審計工作之法律責任，並做成有效之建議。研究結果可提供相關學術研究、會計師審計實務及法律實務參考。
Certified public accountants (CPAs) follow relevant auditing regulations, financial regulations and CPAs’ laws to perform auditing work and issue audit reports and audit opinions. The audit report and audit opinion issued by the CPA are the most important reference for all stakeholders to understand the operation status of an enterprise and whether there is a financial crisis. This study uses the “document analysis method” to discuss the relevant prior research literature, audit regulations, financial regulations and the provisions of the CPA law, as well as the “case analysis method” to explore the re-sponsibilities and punishments of CPAs in well-known domestic financial distress cases. The purpose of this study is to explore the legal responsibilities of CPAs in performing audit work, and to make effective recommendations. The research results can provide ref-erences for relevant academic research, accountant auditing practice and legal practice.
