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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/103933


    Title: 我國會計師從事預測簽證可行性之研究
    Authors: 黃祺華
    Contributors: 蔡信夫
    黃祺華
    Date: 1984
    Issue Date: 2016-11-14 15:59:46 (UTC+8)
    Abstract: 第一章 緒論
    第一節 研究動機與目的1 ~ 4
    第二節 研究範圍與資料之蒐集5 ~ 7
    第三節 研究假設與邏輯網7 ~ 9
    第四節 名詞之定義9 ~ 11
    第五節 研究方法與限制11 ~ 13
    本章附註13 ~ 14
    第二章 財務預測資訊之功能
    第一節 財務預測資訊與投資決策之關係15 ~ 25
    第二節 報導財務預測可能遭致之困難及其解決之道25~ 52
    第三節 財務預測編製準則之訂定33~ 39
    第四節 財務預測報導標準之建立39 ~ 50
    本章附註51 ~ 55
    第三章 財務預測之簽證與會計師專業之相容性
    第一節 財務預測簽證對審計獨立之影響56 ~ 65
    第二節 財務預測簽證與會計師的專業才能65 ~ 70
    第三節 財務預測簽證與潛在的法律責任71 ~ 81
    本章附註82 ~ 86
    第四章 預測簽證的觀念架構
    第一節 一般準則87 ~ 91
    第二節 外勤準則91 ~ 99
    第三節 報告準則99 ~ 107
    本章附註108 ~ 109
    第五章 我國會計師從事預測簽證可行性之探討
    第一節 實證調查之研究方法110 ~ 113
    第二節 我國投資界、工商界及會計界對於預測簽證問題之看法113 ~138
    第三節 我國開放預測簽證應注意之事項138 ~141
    本章附註142
    第六章 結論與建議
    第一節 結論143 ~ 147
    第二節 建議148 ~ 152
    參考文獻153 ~ 160
    附錄A X公司預測審計大綱161 ~ 170
    附錄B 我國會計師從事預測簽證服務的可行性研究問卷
    問卷一 調查對象：銀行及投資大眾171
    問卷二 調查對象：企業財務主管172
    問卷三 調查對象：執業會計師173
    圖表目錄
    圖 1 - 1 論文架構流程圖12
    表 2 - 1 報價與被報價公司預測比較表21
    表 2 - 2 盈餘或每股盈餘實際數與預測數差異表23
    表 2 - 3 預測之種類28
    表 2 - 4 報導財務預測之媒介30
    表 2 - 5 X公司比較損益表46
    表 2 - 6 過去預測執行之分析47
    圖 4 - 1 預測簽證的觀念架構88
    表 4 - 1 預測審計計畫大綱92
    圖 4 - 2 從事預測審計判斷之程序97
    表 5 - 1 問卷寄發、囘收情況統計表113
    表 5 - 2 依回函者所屬機構資本額劃分囘函數與比率115
    表 5 - 3 依回函者年齡劃分囘函數與比率115
    表 5 - 4 依回函者教育程度劃分囘函數與比率116
    表 5 - 5 依回函者服務年資劃分囘函數與比率116
    表 5 - 6 事務所大小與預測簽證看法交叉分析表128
    表 5 - 7 會計師簽證能力與執業年數交叉分析表131
    表 5 - 8 會計師執業年數與預測簽證看法交叉分析表134
    表 5 - 9 會計師年齡與預測簽證看法交叉分析表135
    Reference: (一)書籍
    (1)林柄滄著，會計審計的理論與實務，台北：自行出版，民國六十七年二月初版。
    (2)馮拙人譯，審計學原理，台北：大中國圖書公司，民國七十年二月第七版。
    (3)鄭丁旺著，中級會計學，台北：自行出版，民國六十九年九月月初版。
    (4)陳一騏著，美國會計學快速發展之分析暨我國會計興革之研究，台北：自行出版，民國七十一年三月初版。
    (5) American Accounting Association, A Statement of Basic Accounting Theory, 1966
    (6) American Bar Association. "Statement on Securities Exchange Act Release No. 9844." Proceedings of Conference Sponsored by the Center for Advanced Study in Accounting and Information Systems, Graduate School of Management, Northwestern University. New York : Commerce Clearing House, Inc., 1974.
    (7) American Institute of Certified Public Accountants. Statements of the Accounting Principles Board, No 4: Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprises, New York American Institute of Certified Public Accountants, Inc. , 1970.
    (8) American Institute of Certified Public Accountants. Code of professional Ethics and Interpretive Opinions, New York: American Institute of Certified Public Accountants. ,Inc, 1975.
    (9) American Institute of Certified Public Accountants, Statement on Auditing Standards #1. New York: American Institute of Certified Public Accountants, Inc., 1975.
    (10)American Institute of Certified Public Accountants, Statement on Auditing Standards #2. New York: American Institute of Certified Public Accountants, Inc., 1974.
    (11) American Institute of Certified Public Accountants. Guidelines for Systems for the preparation of Financial Forecasts. New york : American Institute of Certified Public Accountants, Inc., 1975.
    (12)American Institute of Certified Public Accountants. Statement of Position on Presentation and Disclosure of Financial Forecasts. New York: American Institute of Certified Public Accountants, 1975.
    (13)Clark, Charles T., and Schkade, Lawrence L. Statistical Methods for Business Decisions. Cincinnati, Ohio: South-Western Publishing Company, 1969.
    (14)Financial Accounting Standards Board, Financial Accounting Standards, Chicago: Commerce Clearing House, Inc. , 1975.
    (15)Financial Accounting Standards Board, Statement of Financial Accounting Concept, Stamford, Conn. ,1978.
    (16)Financial Executives Research Fundation, Public Disclosure of Business Forecast, 1972.
    (17)Forbes, The Number Game : All Number are not Equal, 1973.
    (18)Hull, John. "Profit Forecasts--The English Experience"Proceedings of Conference Sponsored by the Center for Advanced Study in Accounting and Information Systems, Graduate School of management. Northwestern University. New York: Commerce Clearing House, Inc., 1974.
    (19) Ijiri, Yuji. "Improving Reliability of Publicly Reported Corporate Financial Forecasts." Proceedings of the Conference Sponsored by the Center for Advanced Study in Accounting and Information Systems, Graduate School of Management, Northwestern University. New York: Commerce Clearing House, Inc. , 1974.
    (20)Kearney, A. T., Inc. Public Disclosure of Business Forecasts. New York: Financial Executives Research Foundation, 1972.
    (21)Kohler, Eric L. A Dictionary for Accountants. 4th ed. Englewood Cliffs , New Jersey: Prentice-Hall, Inc. , 1970.
    (22)Laventhol Krekstein Horwath Horwath. Publishing Financial Forecasts: Benefits, Alternatives, Risks. Philadelphia: Laventhol Krekstein Horwath & Horwath, 1974.
    (23)Nautz, R. K. Financial Reporting for Diversified Companies. New York: Financial Executives Research Foundation, 1968
    (24)________ , "A View from the Public Accounting Profession." Proceedings of Conference Sponsored By the Center for Advanced Study in Accounting and Information Systems, Graduate School of Management, Northwestern University. New York: Commerce Clearing House, Inc., 1974.
    (25)________ , and Sharaf, Hussein A. The Philosophy of Auditing. Madison, Wisconsin: American Accounting Association, 1961.
    (26)May, George O. Twenty-Five Years of Accounting Responsibility 1911-1936. ed. Bishop C. Hunt. New York: American Institute Publishing Company, Inc. , 1936
    (27)Prakask , Prem and Alfred Rappaport. ed, Public Reporting of Corporate Financial Forecasts, Chicago: commerce Clearing House, Inc. , 1974.
    (28)Rappaport, Louis H. SEC Accounting Practices and Procedures. New York: The Ronald Press Company, 1966.
    (29)Report of the Study Group on the Objectives of Financial Statements. Objectives of Financial Statements. New York: American Institute of Certified Public Accountants, Inc., 1973.
    (30)Ruder, David S. "Civil Liability for Corporate Financial Forecasts-A View from the Legal Profession." Proceedings of Conference Sponsored By the Center for Advanced Study in Accounting and Information Systems, Graduate School of Management, Northwestern University. New York: Commerce Clearing House, Inc. , 1974.
    (31)Rummel, J. Francis, and Ballaine, Wesley C. Research Methodology in Business. New York: Harper & Row, 1963.
    (32)Sidley and Austin. The Legal Aspects of Public Disclosure of Corporate Financial Forecasts. New York: Financial Executives Research Foundation, 1972.
    (33)Smillie, K. W. An Introduction to Regression and Correlation. Toronto: Ryerson Press, 1966.
    (34)Sterling, Robert R. Theory of the Measurement of Enterprise Income. Lawrence, Kansas: The University Press of kansas, 1970.
    (35)Stettler, Howard F., ed. Auditing Looks Ahead, Proceedings of the 1972 Touche Ross/University of Kansas Symposiun on Auditing Problems. Lawrence, Kansas: University of Kansas Printing Service, 1972.
    (36)Webster’s New Collegiate Dictionary. Springfield, Massachusetts: G & C Merriam Company, 1973.
    (二)期刊
    (1) Alspach, H. E. "Auditing the Budgeting Function." Budgeting. XV (September-October, 1966).
    (2) Asebrook, Richard J., and Carmichael, D. R. "Reporting on Forecasts: A Survey of Attitude ." The Journal of Accountancy, CXXVI (August, 1973).
    (3) Baker, H. Kent, and Haslem, John A "Information Needs of Individual Investors ," The Journal of Accountancy, CXXXⅥ (November, 1973).
    (4) Basin, Elba F. "The Communicative Effectiveness of Consistency Exceptions." The Accounting Review, XLVII (January, 1972).
    (5) Belda, Bertrand J. , "Reporting on Forecasts of Future Developments,." The Journal of Accountancy, (December, 1970).
    (6) Broun, Jr. William G. , "Exploring Forecast Disclosure, "Management Accounting, (December, 1974).
    (7) Brown, R. Gene, "Ethical and Other Problem in Publishing Financial Forecasts, "Financial Analyst Journal, (March-April, 1972).
    (8) Carmichael, D. R. "Reporting on Forecasts : A U. K. Perspective, "The Journal of Accountancy,(January, 1973).
    (9) _________ ,“The Role of Assumptions in Financial Forecasts, "The Journal of Accountancy, (July, 1974).
    (10) ________,(ed.) "Financial Forecasts the Potential Role of Independent CPAs, "The Journal of Accountancy, (September, 1974).
    (11)Cooper, W. W., Dopuch, N., and Keller, T. F. "Budgetary Disclosure and Other Suggestions for Improving Accounting Reports," The Accounting Review, XLIII (October, 1968).
    (12)Daily, R. Austin, "The Feasibility of Reporting Forecasted Information." The Accounting Review, XLVI (October, 1971).
    (13)Editorial. "Research in Accounting." The Journal of Accountancy ,CVII (July, 1959).
    (14)Editorial Viewpoint. "Corporate Earnings Forecasts," Financial Analysts Journal, XXVIII(March-April, 1972).
    (15)Fess, Philip E. , and. Martin, Spencer J. "Company Forecasts and the Independent Auditors Inexorable Involvement. "The CPA Journal , XLIII (October, 1973).
    (16)Gillis, John G. "Legal Aspects of Corporate Forecasts," Financial Analyst Journal (Jan. -Feb., 1973).
    (17) ________, "Forecasting : Realism and Responsibility."Financial Analyst Journal, (July-Aug., 1972)
    (18)Gray , William S, "Proposal for Systematic Disclosure of Corporate Forecast , "Financial Aralyst Journal, (Jan.- Feb., 1973).
    (19)Haslem, John A. and Baker, H. Kent, "Inormation Needs of Individual Investors", Journal of Accountancy, (Nov. 1973), P. 30
    (20)Ijiri, Yuji. "On Budgeting Principles and Budget-Auditing Standards." The Accounting Review, XLIII (October, 1968).
    (21)Kapnick, Harvey. "CPA’s Independence--An Issue in Forecasts." The Journal of Accountancy, CXXXIII (May, 1972)
    (22)Langenderfer, Harold Q. "A Conceptual Framework for Financial Reporting." The Journal of Accuntancy, CXXXVI (July, 1973).
    (23)McDonald, Charles S. "An Empirical Examination of the Reliability of Published Predictions of Future Earnings." The Accounting Review, XLVIII (July, 1913).
    (24)Mckelvery, J. Kent. "Intangible Factors in Stock Valuation." The Financial Executive, XXIV(August, 1956).
    (25)Mints, Frederick E., Ed. "Readers Problem Clinic. " The Internal Auditor, XVII (June, 1969).
    (26)News Report. " SEC Plans `Gradual Change` in Forecasting Policy." The Journal of Accountancy, CXXV (October, 1968)
    (27)News Report. "SEC Undismayed by Adverse Court Ruling on Forecasts. "The Journal of Accountancy, CXXXVII (June, 1974).
    (28)Peterson, William A. "Significance of Prospective Income Data." The Accounting Review, XLI (April, 1966).
    (29)Skousen, K. Fred, Sharp, Robert A., and Tolman, Russell K. "Corporate Disclosure of Budgetary Data." The Journal of Accountancy, CXXXIII (May, 1972).
    (30)Stewart, Jr. Samuel S., "Research Report on Corporate Forecasts, " Financial Analyst Journal, (Jan.-Feb. ,1973).
    (31)The Council of the Institute of Chartered Accountants in England and Wales, "Accountants` Reports on Profit Forecasts, "The Accountant, (May, 1969).
    (32)"The Numbers Game: All Numbers are Not Equal." Forbes (July I, 1975).
    (33)Wilkinson, James R., and Doney, Lloyd D. "Extending Audit and Reporting Boundaries." The Accounting Review, XL (October, 1965).
    (三)未出版著作
    (1)林志興，企業對外報導財務預測問題之研究，民國六十八年國立政治大學會計研究所碩士論文。
    (2)徐永常，財務預測之會計及審計問題研究，民國六十六年私立東吳大學會計研究所碩士論文。
    (3)蔡揚宗，我國會計師從事管理顧問服務的可行性研究─現階段之理論與實務探討，民國六十七年國立政治大學會計研究所碩士論文。
    (4)藍克銘，會計師從事業務廣告可行性之研究，民國七十一年國立政治大學會計研究所碩士論文。
    (5) Prentice, Charles Alfred, "Articipatory Financial Accounting: Ar Empirical Study, " (Unpublished Doctors` dissertation, University of California, Barkeley, 1971).
    (6) Gray, William S., "Proposal by the Federation for Systematic Disclosure of Corporate Forecasts," (Unpublished monograph presented on behalf of the FAF before the SEC, Nov. 29, 1972).
    (7) THOMAS A. J., "A Conceptual Framework for Forecast Disclosure", (Unpublished Doctors` dissertation, University of California, 1976).
    (8) Ernst & Ernst, "Estimates, Forecasts and Projections,"(Unpublished report on an Ernst & Ernst Survey, Dec., 1972).
    Relation: 國立政治大學
    會計研究所
    碩士
    72
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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