會計師出具無法表示意見之研究：以大西洋飲料股份有限公司為例

Abstract

財務報表是投資人與債權人可以了解公司營運狀況之重要途徑，但企業可能存在錯誤或舞弊，而導致財務報表使用者做出錯誤決策，進而造成投資失利。這時就需要會計師針對財務報表進行查核並做出查核報告，盡可能偵測出財務報表之重大不實表達，並對財務報表是否允當表達做出適當的查核意見，因此會計師的查核意見對於財務報表使用者有極為重要的參考價值。

大西洋飲料股份有限公司是近年來少數被會計師出具無法表示意見之案例之一，因此本研究想深入探討大西洋飲料股份有限公司被出具無法表示意見之原因。本研究藉由台灣經濟新報(TEJ)資料庫、個案研究法，以及使用財務比率進行營業狀況的分析。另外，本研究也針對關係人交易做出進一步的深入了解，釐清其中複雜性，並比較其他相關類似之個案，分別有大同公司、東貝公司、安隆案及博達案。

雖然資誠聯合會計師事務所和南台聯合會計師事務所出具的查核報告並未提及大西洋飲料股份有限公司有存在舞弊的行為，但本研究透過相關文獻探討以及比較其他的相關個案可以發現大西洋飲料股份有限公司在三筆土地的交易有舞弊行為的疑慮。

Financial statements are important ways for investors and creditors to know the companies' operating situations. However, there may be errors or fraud in the enterprises, which may cause users of financial statements to make wrong decisions, which in turn leads to investment losses. At the time, it is necessary for the accountants to check the financial statements and make an audit report, to detect as much as possible the material misrepresentation of the financial statements. And accountants make appropriate audit opinions on whether the financial statements are appropriate or not. Therefore, the accountants’ audit opinions have extremely important reference value for the users of financial statements.

Beverage Limited Company of the Atlantic Ocean is one of the few cases in which accountants issued an inability to express Disclaimer of Opinion in recent years. Therefore, we would like to explore the reasons why Beverage Limited Company of the Atlantic Ocean was issued Disclaimer of Opinion. We use the Taiwan Economic News (TEJ) database, case study research, and the use of financial ratios to analyze business situations. In addition, we also made further in-depth understanding of related party transactions, clarified the complexity, and compared other related similar cases, including Tatung Company, Dongbei Company, Enron Corporation, and Boda Technology Company.

Although the audit reports issued by PwC Taiwan and Nantai Union & Co.’s Certified Public Accountants did not mention that Beverage Limited Company of the Atlantic Ocean had fraud, we can find that Beverage Limited Company of the Atlantic Ocean in the three land transactions through relevant literature research and comparison of other related cases existing fraud.