政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/103949
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 113318/144297 (79%)
Visitors : 51096524      Online Users : 958
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
    •  Adv. Search
    Home ‧ Login ‧ Upload ‧ Help ‧ About ‧ Administer Goto mobile version


    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/103949


    Title: 審計性質與目的之研究
    Authors: 林江典
    Contributors: 鄭丁旺
    林江典
    Date: 1985
    Issue Date: 2016-11-14 16:00:49 (UTC+8)
    Abstract: 論文提要
    本論文之研究目的，乃在追踪現代審計的發展歷程，認定及討論目前審計所引起爭論的問題，以便瞭解當前審計活動的全貌，期能達到下列特定目的：(1)確認歷史性的審計特質及提供一套解釋性架構。(2)討論、澄清及分析現時審計之目的。
    本論文之研究方法，僅限於次級資料之研究，研究程序包括：(1)廣泛的文獻探討，(2)評估、分析與解釋所蒐集的資料，(3)應用歸納法以建立審計的基本原理。
    本論文共分六章：第一章：緒論。第二章首先從追踪現代審計之進展歷程（一九○○年以後），以提供解釋性架構及瞭解當前之審計問題。第三章：將目前審計所爭論與關切之問題加以組織、認定及討論。第四章：說明審計性質之一致性理論、理論架構之整合及說明當前各審計分支的發展。第五章：乃在討論分析現時各審計分支之目的。最後一章乃為綜合本論文之主要說明與結論。
    序言
    圖表目次
    第一章 緒論1
    第一節 問題的性質1
    第二節 研究目的及範圍3
    第三節 研究限制4
    第四節 研究方法與架構5
    第二章 現代審計的發展7
    第一節 現代審計的開始─1800年至1900年8
    第二節 現代審計的第一階段發展期—1900至1950年12
    第三節 現代審計的第二階段發展期—1950年至今18
    第三章 現代審計問題27
    第一節 審計的範疇30
    第二節 審計的評估35
    第三節 審計報告42
    第四節 審計人員之屬性49
    第四章 審計之性質60
    第一節 審計之關係人60
    第二節 審計之體系63
    第三節 審計活動65
    第四節 審計之緣由67
    第五節 審計人員之特質70
    第六節 審計之領域80
    第七節 審計範圍的決定因素86
    第五章 審計之目的94
    第一節 簽證96
    第二節 會計責任106
    第三節 控制115
    第四節 本章彙總與說明127
    第六章 彙總與結論134
    參考書目139
    圖表目次
    圖一 當前審計環境13
    圖二 審計之基本關係人61
    圖三 基本之審計體系63
    圖四 審計活動65
    圖五 基本之管理功能116
    圖六 基本控制制度120
    Reference: 一、未出版論文
    1.石世賢，會計師事務所人力資源規劃之研究，國立政治大學會計研究所碩士論文，民國七十二年六月。
    2.林美智，我國會計師獨立性之研究，國立政治大學會計研究所碩士論文，民國七十三年六月。
    3.林寶彩，審計人員獨立性問題之研究，國立政治大學會計研究所碩士論文，民國七十年六月。
    4.許俐雅，審計溝通功能之研究─投資者對審計報告之了解，國立政治大學會計研究所碩士論文，民國七十三年六月。
    二、中文書籍及期刊
    1.汪泱若著，企業管理舞弊─偵測與預防（台北：華泰書局，民國七十一年六月）。
    2.葉誌崇著，EDP審計之研究（台北：道明出版社，民國七十四年一月初版）。
    3. Meigs, Whittington , & Meigs ( Principles of Auditing : 1982 )，蔡蜂霖譯，審計學原理，（台北：譯者刊行，民國七十一年九月初版）。
    4.程鵬翥譯，美國各級政府機構、計劃、活動及職能之審計準則(一)，現代審計半月刊，第二百三十四期。
    三、英文書籍
    1. American Accounting Association, Committee on Basic Auditing Concepts. A Statement of Basic Auditing Concepts. Sarasota, Fla: AAA, 1973. Previously published in The Accounting Review: Supplement to Vol. 47 (1972): 14-74.
    2. _______, Committee on Not-For-Profit Organization. "1972-1973 Report of the Committee." The Accounting Review: Supplement to Vol. 49 (1974):224-49.
    3. _______, Auditing Standard Executive Committee, Statement on Auditing Standard No. 4. New York: AICPA, 1974-77.
    4. _______, Committee on Auditing Procedure. "Codification of Auditing Standard and Procedures," Statement on Auditing Standard No. 1, New York: AICPA, 1973.
    5. _______, Committee on Auditing Procedure, "Codification of Auditing Standards No. 4, New York: AICPA, 1973.
    6. _______, Committee on Governmental Accounting and Auditing. Audits of State and Local Governmental Units. Industry Audit Guide. New York, AICPA, 1974.
    7. _______, Committee on Long-Range Objectives. John L. Carey, ed. The Accounting Profession: Where Is It Heading? New York: AICPA, 1962.
    8. _______, Computer-Assited Audit Techniques", (Computer Service Executive Committee AICPA, 1979).
    9._______, Task Force on Evaluation of Efficiency and Program. Results. "Guidelines for CPA Participation in Government Audit Engagement to Evaluate Economy, Efficiency, and Program Results." Management Advisory Service Guideline Series No. 6, New York: AICPA, 1976.
    10. Benedict, Howard G. Yardsticks of Management. Los Angels: Management Book Co., 1948.
    11. Commission on Auditors` Responsibilities. Statement of Issue: Scope and Organization of the Study of Auditors` Responsibilities, New York: American Institute of CPAS, 1975.
    12. Dicksee, Lawrence R. Auditing: A Practical Manual for Aduitors. London: Gee and Co., 1892.
    13. Hicks, Herbert G ., ed. Management, Organizations, and Human Resources: Selected Readings. New York: McGraw-Hill, 1972.
    14. Institute of Internal Auditors. Statement of Responsibilities of the Internal Auditor. New York: IIA, 1971.
    15. Leonard, William P. Management Audit: An Appraisal of Management Methods and Performance. Englewood Cliffs, N.J.: Prentice-Hall, Inc., 1962.
    16. Littleton, A. C. Accounting Evalution to 1900. New York: American Institute Publishing Co., 1933.
    17. Mautz, R. K. and Sharaf, Hussein A. The Philosophy of Auditing. American Accounting Association Monograph No. 6. Madison, Wisc.: AAA, 1961.
    18. Peat, Marwick, Mitchell and Co. Research Opportunities in Auditing, New York: American Management Association, 1969.
    19. Rose, T. G. The Management Audit. London. Gee and Co., 1932.
    20. Sherer Michael and Kent David. Auditing and Accountability. London: 1983.
    21. U.S. General Accounting Office. Internal Auditing in Federal Agencies. Washington, D.C.: GAO, 1968.
    22. _______, Comptroller General. Standards for Audit of Governmental Organization, Program, Activities & Functions. Washington, D.C.: GAO, 1972.
    23. U.S. Securities and Exchange Commission. Accounting Series Release No. 126, Washington, D.C. Government Printing Office, 1972.
    四、英文期刊
    1. Anderson, H.M.: Giese, T. W.; and Booker, John. "Some propositions About Auditing." The Accounting Review 45 (July 1970):524-31.
    2. Bevis, Herman W. "The CPA`a Attest Function in Modern Society." The Journal of Accountancy 113 (February 1962) :28-35.
    3. Briloff, Abraham J. "Old Myths and New Realities in Accounting." The Accounting Review 41 (July 1966) :484-95.
    4. Broadus, W. A.; Moraglio Joseph F. "Governmental Audit Standards: A New Perspective" The Journal of Accountancy (May 1982), 81.
    5. Cadmus, Bradford. "Operational Auditing." The Internal Auditor 17 (March 1960):28-39.
    6. Carmichael, Douglas R. "The Assurance Function-Auditing at the Crossroads." The Journal of Accountancy 138 (September 1974):64-72.
    7. _______, "Some Hard Questions on Management Audits" The Journal of Accountancy 129 (February 1970):72.
    8. Churchill, Neil C., and Cyert, Richard M. "An Experiment in Management Auditing." The Journal of Accountancy 121 (February 1966): 42.
    9. Lahey, James M. "Toward a more understandable auditor`s report." The Journal of Accountancy (April 1972): 48.
    10. Lee, T. A. "The Nature of Auditing and Its Objectives." Accountancy 81 (April 1970): 292-96.
    11. Mautz, Robert K. "Some Observations on Auditing Research." Journal of Accountancy 140 (October 1975): 92-96.
    12. Munter Paul and Ratcliffe Thomas A. "Evidential Matter." The CPA Journal (Jan 1981): 72.
    13. "The Meaning of the Attest Function" The Journal of Accountancy 117 (October 1966): 61-63.
    14. McCosh Andrew, "Over the Limit" Accountaney Age (June 1976).
    15. "New Law Governing Feberal Accounting and Auditing." Editorial. The Journal of Accountancy 90 (November 1950): 370.
    16. Norgaard, Corine T. "The professional Accountant`s View of Operational Auditing." The Journal of Accountancy 128 (December 1969): 46.
    17. Roth, Joseph L. "Breaking the Tablets-A New Look at the Old Opinion." The Journal of Accountancy (July 1968): 63.
    18. Tocher K. "Control" Operational Research Quarterly (June 1970): 159-80.
    Relation: 國立政治大學
    會計研究所
    碩士
    73
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

    Files in This Item:

    File Description SizeFormat
    index.html0KbHTML2356View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback