[新聞] 光洋科財報不實/會計簽證…安永怎麼說
1.原文連結:http://udn.com/news/story/7238/1699538
2.原文內容:
光洋科財報不實/會計簽證…安永怎麼說
2016-05-17 04:09 經濟日報 記者郭珈爾/臺北報導
光洋科爆出財報不實風波,原簽證會計師安永聯合會計師事務所已於日前主動終止委任,
但安永未善盡簽證會計師職責,提早發現光洋科財報不實與黃金存貨遭盜賣等弊端,仍引
起外界強烈質疑。
安永審計營運長張嵐菁昨(16)日直言,光洋科高層是蓄意隱匿財務資訊,串謀舞弊。會
計師在今年第1季核閱財報時,光洋科高層才主動說明有未入帳的虧損,卻不願提供相關
資料,安永隨即依會計師法終止委任並通報主管機關。
負責簽證的安永會計師是在5月4日知道光洋科竟有過去從未揭露的「未入帳負債」,此事
已嚴重影響光洋科財報的真實性,也損及會計師執業的獨立性,但光洋科不願說清楚交易
的實質內涵,安永因此在5月9日主動終止委任,並發函金管會證期局和櫃買中心。
直到5月13日光洋科高層自首,原簽證會計師才知道光洋科竟有高達28億元的虧損從未認
列入帳。
張嵐菁解釋,財務報表編製的責任在於公司,會計師的責任則是查核公司的報表是否表達
不實。即使會計師依照一般公認的審計準則查核財報,若公司的管理團隊帶頭舞弊、根本
未將損失入帳,簽證會計師恐怕也無能為力。
根據會計師法第49條和審計準則公報,會計師承辦財務報告簽證時,若受查人有隱瞞或欺
騙的意圖,或故意不提供必要的資料,使會計師無法做出公正詳實的簽證,會計師應該拒
絕簽證。
張嵐菁指出,光洋科高層串謀舞弊,董事長、財務主管和監察人同時自首,公司的誠信已
不存在。目前檢調已介入該案調查,安永會全力配合後續偵查。日後光洋科勢必需要重編
報表,「把帳重新理清楚」。
3.心得/評論:所以現在會計師的意思就是,我什麼都不知道,之前查核也沒有發現,
我是直到現在事情爆發,公司承認了才知道,都是THEY的錯~~
(這和博達案時的會計師說詞有不一樣的地方嗎?)
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