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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/103958


    Title: 從使用者的觀點論審計報告的資訊功能
    Authors: 陳成庚
    Contributors: 鄭丁旺
    陳成庚
    Date: 1985
    Issue Date: 2016-11-14 16:01:23 (UTC+8)
    Abstract: 序言
    第一章 緒論1
    第一節 研究動機及目的1
    第二節 研究範圍與研究方法2
    第三節 問卷設計與問卷對象4
    第四節 研究限制5
    第五節 論文結構7
    第二章 審計報告的資訊功能9
    第一節 審計報告的演變經過9
    第二節 審計報告在傳遞會計資訊上的意義19
    第三節 允當表達在審計報告上的意義34
    第三章 影響審計報告資訊功能的因素48
    第一節 會計師的獨立性48
    第二節 會計師的專業判斷56
    第三節 審計報告的專業責任66
    第四章 資訊的報導和溝通89
    第一節 會計資訊的公信程度89
    第二節 審計報告的撰寫95
    第三節 使用者對審計報告的認知程度107
    第五章 結論與建議119
    第一節 結論119
    第二節 建議121
    參考書目125
    作者簡介130
    問卷
    Reference: 一、中文部份
    1.白培英，「從證券管理觀點談財務會計與稅務會計之配合」，民國七十二年十一月二十二日於婦女之家之講稿。
    2.財政部與經濟部共同發布，「會計師查核簽證財務報表規則」，民國七十一年十一月二十五日。
    3.台北市銀行公會聯合徵信中心，「融資簽證業務研討會綜合討論彙要」，民國七十二年一月十九日。
    4.財政部證券管理委員會，(73) 台財證(一)第○五四二號函，民國七十三年三月三日。
    5.中華民國會計師公會全國聯合會職業道德研究委員會，職業道德公報，第一號，「中華民國會計師職業道德規範」，民國七十二年十月五日。
    6.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。
    7.鄭丁旺，中級會計學上册，（台北：自印，民國六十九年九月初版）。
    8.李岌，「我國發展一般公認會計原則之研究」，國立政治大學會計研究所碩士論文，民國七十二年六月。
    9.徐景亮，「文化環境對財務揭露之影響」，會計師會訊第十四期，民國七十一年八月。
    10.林美花，「會計師法律責任之研究」，國立政治大學會計研究所碩士論文，民國六十六年六月。
    11.台北市銀行公會聯合徵信中心，「融資簽證統計分析報告」，民國七十年二月。
    12.經濟日報，第二版，民國七十四年五月六日。
    二、英文部份
    1. Carmichael, The Auditors Reporting Obligation, (New York: AICPA, 1972).
    2. Accountants International Study Group, The independent Auditors Reporting Standards in There Nations, 1969.
    3. Statement of Financial Accounting Concept No. 1, Objectives of Finanical Reporting by Business Enterprises, AICPA, Nov. 1978.
    4. Arthur W. Holmes & David C. Burns, Auditing Standards and Procedures, 9th Edition,
    5. Eric L. Kohler, "Fairness" The Journal of Accountancy, (Dec. 1967).
    6. Report of Committee on Basic Auditing Concepts, The Accounting Concepts, The Accounting Review Supplement Vol. XLVII (1972).
    7. Russell E. Palmer, "Audit Committees--Are They Effective? An Auditor`s View", The Journal of Accountancy, (Sept. 1977).
    8. American Institute of Certified Public Accountants, By Lan: Code of Professional Ethics, (New York: AICPA, 1965).
    9. FASB, Statement of Financial Accounting Concept NO. 2, Qualitative Characteristics of Accounting Information, (May, 1980).
    10. Auditing Standards Executive Committee, Condification of Statements on Auditing Standards, No. 1 to 23.
    11. Edward Stamp, "First Steps Towards A British Conceptual Framework", Accountancy, (May, 1982).
    12. Alvina Arens and James K. Loebbecke, Auditing: An Integrated Approach, (New Jersey: Prentice-Hall, Inc., 2nd Edition, 1980).
    13. R. K. Mautz and Hussein A. Sharaf, The Philosophy of Auditing, (Misconsin: George Banta Company Inc., 1967).
    14. The Commission on Auditors` Responsibilities, Report of Tentative Conclusion. (AICPA, 1977).
    15. Walter B. Meigs, E. John Larsen and Robert F. Meigs, Principles of Auditing, 5th Edition, (Richard D. Irwan Inc., 1973).
    16. Rhode Island Hospital Trust National Bank V. Swartz, 455 F, 2d 847 (4th CIR, 1972).
    17. Herman W. Bevis, "The CPA`S ATTEST Function in Modern Society", The Journal of Accountancy, Vol. 113, (Feb. 1962).
    18. Harold Koontz and Cyril O`Donnell, Management: A system and Contingency Analysis of Managerial Function, (New York: McGran-Hill Book Company, 1976).
    19. C. A. Brown, "Communication Means Understanding", Personal Administration, (Jan.-Feb., 1958).
    20. Paul Rosenfield and Leonard Lorensen", Auditor`s Responsibilities and The Audit Report", The Journal of Accountancy, (Sept. 1974).
    21. Hicks, Ernest C., "Standards for the Attest Function", The Journal of Accountancy, (Aug. 1974).
    22. Don Wharton, "Accounting and Reporting for Companies in The Development Stage", The Journal of Accountancy, (July, 1970).
    23. James S. Worthington, "Footnotes: Readability for Liability", The CPA Journal, (May, 1978).
    24. James B. Alfano, "Making Auditors` Reports Pure and Simple", The CPA Journal, (June 1979).
    25. R. G. Berryman, "Auditing Standards and The Law", Accounting Review, (Jan. 1960).
    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

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