前幾期今週刊裡有提到類似的論點：谷月涵說他不久前在台灣動了一個小手術，醫療品質很不錯，與先進國家比起來，價格也很低廉；但是還是看得出來，有很多小細節不如先進國家的醫療品質。他說，高額訴訟賠償會讓不注重品質的 service provider 受到懲罰，整個服務業的品質和價格會提升。不僅如此，還可帶動法律服務和保險業的發展。
不過這和文化差異有關。台灣的老闆，不管是大公司、小公司、製造業還是服務業，普遍還是從 cost down 的心態出發。只要能賺錢，就算是用更低的價格、更低的毛利，都願意去做。至於品質，那就以後再說了。畢竟這麼低的價格、這麼低的利潤，能要求什麼品質？本地的消費者也是同樣的心態，只要價格低，品質差沒有關係。所以大家相安無事。
心態的差異造成品質的差異。美國的方式不見得就是好的方式，台灣的方式也不見得就是壞的方式。只是文化差異而已。這位工商時報記者顯然對這點沒有足夠的認知，以為「只要」有高額賠償，就可以改變一切！此言差矣！ 殊不知高額訴訟固然會使品質提升，價格也會大幅提昇，上市櫃公司願意花那麼多錢聘請會計師嗎？
「既然賠償有上限，對投資大眾而言，即意味財報簽證的品質或可信度，恐怕也得打個折扣」這是什麼論點？保險理賠也有上限，對投保人而言，保險的品質或可信度，也要打折扣嗎？
「法令明訂會計師事務所組織方式，將分四種，未來可能導致本地四大會計師事務所，大者恆大，對促進競爭，並沒有幫助。」這位大記者顯然不知道，無論是過去的八大或現在的四大，都是合併產生的，沒有任何一家事務所是自我有機成長到這麼大的。法令並不會影響競爭，中小事務所想要成長，也可以採取併購的方式。
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工商時報 2007/11/28 【黃詩凱】
從證期會時代即開始討論的會計師法修正草案，經歷七年，一度在博達案滿城風雨氛圍當中停滯，最後在各方溝通妥協後，昨日終在立院三讀通過。平心而論，修法的結果恐怕是雷聲大雨點小，不論對資本市場的改革，或者會計師角色的調整，實質助益不大。
首先，修法增訂賠償條款，企業客戶若出問題，會計師及事務所可能負連帶責任，只是原本無上限的賠償，硬是被遊說擋下來，最後折衷以公費的十倍為限。既然賠償有上限，對投資大眾而言，即意味財報簽證的品質或可信度，恐怕也得打個折扣，或者納入風險評估，以免悔不當初。
再者，法令明訂會計師事務所組織方式，將分四種，未來可能導致本地四大會計師事務所，大者恆大，對促進競爭，並沒有幫助。
最後，則是全國近三千執業會計師，在修法過程中，多以利潤至上邏輯爭取自身權益，而非社會大眾的委託人心態。會計師應認知到，隨著資本市場或經濟體成長，自身收入自然增加，既不必急攻非審計業務，也無須擔憂飯碗被搶走，而是理解選擇會計職業，就應負擔相對應的社會責任。但若從整個資本市場的改革觀點出發，法令只是雷聲大雨點小，對未來充滿地雷的市場，助益不大。台北大學會計系主任薛富井也指出，台灣不像美國，會計師與事務所的整體利益未必一致，會計師加入事務所只是為了「靠行」，內部多半還是各做各的，未來有必要重新考慮事務所控制審計品質的機制，並訂立盈餘分配指標，以降低兩者間的衝突。
2008年1月17日
2008年1月15日
Deloitte Dumped for 43 Percent Discount. A micro-cap company decides its Big Four auditor is too expensive.
一家市值只有 34 億台幣(US$102M)的美國小上市公司，因為小事務所出價僅有 Deloitte 的一半，決定當掉 Deloitte，改聘用一家 LA 的小事務所負責審計。Deloitte 去年的查帳費用大約是 3 千 3 百萬(US$1M)。
市值 34 億左右的上市櫃公司，是什麼樣的公司呢？以台灣來說，大約是台灣市值一千大排名四百五十名左右，倚天、佳必琪及大毅之類的公司。這樣的公司在台灣一年的給四大的審計公費可能連 5 百萬都不到。就算把物價水準差異考慮進去：假設以美國物價約台灣 3 倍來計算，以該小事務所的收費水準，公費至少也要有 5 百萬以上。但實際上台灣事務所收費比這個小事務所還低！
-------------------------------------------
Sarah Johnson
CFO.com US
January 9, 2008
When Catapult Communications Corp. made the uncommon decision to drop a Big Four accounting firm in favor of a local, smaller auditor, it also took the unusual step of announcing its reason for the switch: Deloitte & Touche, Catapult's auditor of the past two years, was simply not offering the right price.
By hiring Los Angeles-based Stonefield Josephson, Catapult estimates it will save 43 to 49 percent in accounting expenses this year, off the $985,000 the Mountain View, California-based company would have paid Deloitte for fiscal 2008.
Catapult claims the change in audit firms will create "significant savings ... without negatively affecting the quality of the audit and related services." Considering its relatively small size — $102 million in market capitalization — saving nearly half a million dollars was significant, Catapult's investor relations representative, Leigh Salvo, told CFO.com.
Catapult, which supplies telecom test systems to service providers like Alcatel-Lucent and Motorola, also was attracted by Stonefield's team, service offerings, and background, Salvo said. Practical Accountant ranked Stonefield 67th among accounting firms in revenue last year, with $40 million. The firm has four California offices, one Hong Kong location, and more than 100 employees.
It's not a surprise Catapult was looking for ways to cut expenses. The $39.3 million company reported a 17 percent drop in its revenue for fiscal-year 2007, which it blamed on the consolidation of its customers and increased global competition.
To be sure, Jeff Garrison, Stonefield's president, says cost savings isn't his firm's main selling point. Like most auditors, Stonefield touts its high-quality work. However, he told CFO.com the firm was able to offer a lower rate than Deloitte in part because its partners don't have to deal with as much bureaucracy and can make decisions sooner without having to check in with headquarters.
At the same time, Garrison acknowledges that a regional firm like his does not fit every company's needs. In general, large-cap companies prefer using a Big Four firm, and Stonefield may not have the technical, industry-specific expertise to handle the review of some companies' financials without relying heavily on affiliated firms.
In announcing the change in auditors, Catapult said it has had no unresolved disagreements with Deloitte during its two-year partnership — a fact the accounting firm agreed with in a letter accompanying Catapult's latest 8-K filing. Deloitte did not respond to CFO.com's request for comment by press time.
However, the relationship ended soon after Catapult addressed a material weakness in its internal controls. In its financials for the quarter ended September 30, 2007, Catapult announced it had resolved the outstanding weakness, which resulted in properly classifying variable rate demand notes during the previous year.
市值 34 億左右的上市櫃公司，是什麼樣的公司呢？以台灣來說，大約是台灣市值一千大排名四百五十名左右，倚天、佳必琪及大毅之類的公司。這樣的公司在台灣一年的給四大的審計公費可能連 5 百萬都不到。就算把物價水準差異考慮進去：假設以美國物價約台灣 3 倍來計算，以該小事務所的收費水準，公費至少也要有 5 百萬以上。但實際上台灣事務所收費比這個小事務所還低！
-------------------------------------------
Sarah Johnson
CFO.com US
January 9, 2008
When Catapult Communications Corp. made the uncommon decision to drop a Big Four accounting firm in favor of a local, smaller auditor, it also took the unusual step of announcing its reason for the switch: Deloitte & Touche, Catapult's auditor of the past two years, was simply not offering the right price.
By hiring Los Angeles-based Stonefield Josephson, Catapult estimates it will save 43 to 49 percent in accounting expenses this year, off the $985,000 the Mountain View, California-based company would have paid Deloitte for fiscal 2008.
Catapult claims the change in audit firms will create "significant savings ... without negatively affecting the quality of the audit and related services." Considering its relatively small size — $102 million in market capitalization — saving nearly half a million dollars was significant, Catapult's investor relations representative, Leigh Salvo, told CFO.com.
Catapult, which supplies telecom test systems to service providers like Alcatel-Lucent and Motorola, also was attracted by Stonefield's team, service offerings, and background, Salvo said. Practical Accountant ranked Stonefield 67th among accounting firms in revenue last year, with $40 million. The firm has four California offices, one Hong Kong location, and more than 100 employees.
It's not a surprise Catapult was looking for ways to cut expenses. The $39.3 million company reported a 17 percent drop in its revenue for fiscal-year 2007, which it blamed on the consolidation of its customers and increased global competition.
To be sure, Jeff Garrison, Stonefield's president, says cost savings isn't his firm's main selling point. Like most auditors, Stonefield touts its high-quality work. However, he told CFO.com the firm was able to offer a lower rate than Deloitte in part because its partners don't have to deal with as much bureaucracy and can make decisions sooner without having to check in with headquarters.
At the same time, Garrison acknowledges that a regional firm like his does not fit every company's needs. In general, large-cap companies prefer using a Big Four firm, and Stonefield may not have the technical, industry-specific expertise to handle the review of some companies' financials without relying heavily on affiliated firms.
In announcing the change in auditors, Catapult said it has had no unresolved disagreements with Deloitte during its two-year partnership — a fact the accounting firm agreed with in a letter accompanying Catapult's latest 8-K filing. Deloitte did not respond to CFO.com's request for comment by press time.
However, the relationship ended soon after Catapult addressed a material weakness in its internal controls. In its financials for the quarter ended September 30, 2007, Catapult announced it had resolved the outstanding weakness, which resulted in properly classifying variable rate demand notes during the previous year.
2008年1月9日
May 28th: Early morning
今天總算早點起來：05:30。不到六點就出門。總算有足夠時間走到查理士橋。和昨天一樣沿著 Valta River，經過昨天的折返點繼續前進。
這時候太陽才剛從地平線上出來。暖暖的陽光映照在河邊的建築上，看起來特別美。河邊的人行步道在接近查理橋的地方走到了盡頭，我們跟著兩個早早出來溜狗的歐巴桑轉入了旁邊的車道。
經過一小段路，就到了查理士橋前面的小廣場。
查理士橋上幾乎沒有人，只有幾隻鴿子在地上啄食。和昨天下午人來人往的景況差距甚大。早上出來散步的感覺真好。
今天的計畫是經過查理士橋，沿著伏爾塔河的岸邊，再經過飯店對面的 Cechuv 橋，回到 Intercontinental Praha。
橋頭邊的住家，有個老太太早上起來澆花。住在這裡應該很吵吧！每天人來人往，觀光客這麼多。
經過查理士橋，我們進入未知的另外一邊。橋的另外一邊是一條看起來還算熱鬧的街道，路邊有幾家名牌化妝品店，前面則是教堂及小廣場。我們在教堂前面右轉。
右轉以後進入一條看起來比較忙碌的街道，街上懸掛著路面電車的電線。走沒多久，路面電車就從我們旁邊經過，路上的車子也逐漸多了起來，這一區似乎是某些政府機關的辦公區域。我們旁邊多了許多穿著套裝或西裝的上班族。
伏爾塔河的另外一邊有一座小山，山上以前有捷克共產黨立的史達林(還是列寧？不記得了)雕像，不過共黨政府垮台以後，原址上立了一個巨型的節拍器。沒錯，就是像彈鋼琴在用的那種。因為河邊的小山，人行步道最後一段離開河岸，繞道山上以後再下來。這一段路上的車子和行人看起來都很少，且看不到伏爾塔河，很難確定走的方向正確與否，老婆不想走山上這一段路，所以我們就提前從另外一座橋回到伏爾塔河邊，回到飯店。
從橋上經過，正巧看到河上有人操著小船在釣魚，真是悠哉得令人羨慕。
回飯店，吃早餐了。
(To be continued)
這時候太陽才剛從地平線上出來。暖暖的陽光映照在河邊的建築上，看起來特別美。河邊的人行步道在接近查理橋的地方走到了盡頭，我們跟著兩個早早出來溜狗的歐巴桑轉入了旁邊的車道。
經過一小段路，就到了查理士橋前面的小廣場。
查理士橋上幾乎沒有人，只有幾隻鴿子在地上啄食。和昨天下午人來人往的景況差距甚大。早上出來散步的感覺真好。
今天的計畫是經過查理士橋，沿著伏爾塔河的岸邊，再經過飯店對面的 Cechuv 橋，回到 Intercontinental Praha。
橋頭邊的住家，有個老太太早上起來澆花。住在這裡應該很吵吧！每天人來人往，觀光客這麼多。
經過查理士橋，我們進入未知的另外一邊。橋的另外一邊是一條看起來還算熱鬧的街道，路邊有幾家名牌化妝品店，前面則是教堂及小廣場。我們在教堂前面右轉。
右轉以後進入一條看起來比較忙碌的街道，街上懸掛著路面電車的電線。走沒多久，路面電車就從我們旁邊經過，路上的車子也逐漸多了起來，這一區似乎是某些政府機關的辦公區域。我們旁邊多了許多穿著套裝或西裝的上班族。
伏爾塔河的另外一邊有一座小山，山上以前有捷克共產黨立的史達林(還是列寧？不記得了)雕像，不過共黨政府垮台以後，原址上立了一個巨型的節拍器。沒錯，就是像彈鋼琴在用的那種。因為河邊的小山，人行步道最後一段離開河岸，繞道山上以後再下來。這一段路上的車子和行人看起來都很少，且看不到伏爾塔河，很難確定走的方向正確與否，老婆不想走山上這一段路，所以我們就提前從另外一座橋回到伏爾塔河邊，回到飯店。
從橋上經過，正巧看到河上有人操著小船在釣魚，真是悠哉得令人羨慕。
回飯店，吃早餐了。
(To be continued)
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