專業注意義務是一個抽象的定義，執業會計師行使專業判斷並非僅是一個刺激產生一個反應的重複行為，而是其心靈、自我與社會互動的一個過程。根據象徵互動論，會計師由這些社會互動給予的意義，自我判讀建立對於專業注意的觀點，概化其觀點而產生專業行為。由於互動至行為之間的觀點建立關乎於詮釋，本文認為會計師對「專業注意義務」之詮釋乃影響實際作為與社會評價間產生的審計期望落差之主要因素。本研究採用象徵互動論學者之主張設計訪談內容，透過與執業會計師深入訪談的方式進行研究，了解會計師在決策過程中可能面臨的決策困境或特殊經驗，從中觀察會計師在這些互動中是如何建立觀點，自我之觀點影響行使專業判斷的反應行為。研究結果將有助於我們分析會計師在扮演查核人員之角色時，若與社會觀感不同，所產生審計期望落差的形成原因。 Certified Public Accounts (CPAs) perform due Professional Care in their services. It is not a repeated behavior that caused by stimulation, but an interactive process combined with CPAs themselves and the society. According to the symbolic Interactionism, professional behavior is triggered by CPAs’ acknowledgement and interpretation toward standpoints in due professional care, while the standpoints are established through their interaction with the society. Since those standpoints are based on CPA’s interpretation, we believe that their interpretation in " Due Professional Care " is the main factor that causes the expectation gap between their actual behavior and social evaluation. The study demonstrate the dilemma when CPAs enter into decision-making process and shows how they establish their standpoints in due professional care through their experience, acknowledgement and interpretation. The result explains the causes of the audit expectation gap.
