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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/103968


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    題名: 作業審計之研究 : 兼論我國會計師提供此項服務之可行性
    作者: 劉玉琴
    貢獻者: 林柄滄
    劉玉琴
    日期: 1985
    上傳時間: 2016-11-14 16:02:02 (UTC+8)
    摘要: 第一章 緒論1
    第一節 研究動機與目的1
    第二節 研究方法與範圍限制2
    第三節 論文結構3
    第二章 作業審計的基本概念7
    第一節 作業審計的定義7
    第二節 作業審計的演進14
    第三節 作業審計與財務審計之比較21
    本章附註28
    第三章 作業審計的程序(一) 31
    第一節 作業審計程序簡介32
    第二節 初步審計38
    第三節 發現事實的主要工具52
    本章附註69
    第四章 作業審計的程序(二) 72
    第一節 做成建議72
    第二節 提出報告78
    第三節 內部稽核職能之評估87
    本章附註97
    第五章 作業審計的市場面100
    第一節 自需求面看作業審計之利益101
    第二節 自供給面看會計師之優勢105
    第三節 會計師應有的條件及態度114
    本章附註120
    第六章 結論與建議123
    第一節 結論123
    第二節 建議129
    參考書目132
    參考文獻: 中文書籍
    1.陳家成編著"策略規劃"民72華泰書局，第三～九章，第12章。
    2.萬心澄編著"企業經營自行診斷實務"民65年鉅億企業顧問股份有限公司。
    3.李廣仁"企業診斷學"民66年。
    4.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67年政大會研所論文。
    5.汪泱若"管理審計可行性研究"民66年政大會研所論文。
    6.蔡鴻賢"我國企業實施內部稽核制度之研究"民73年東吳會研所論文。
    7.張清讚等譯"審計學原理"。
    中文期刊
    1.程鵬翥譯"政府組織、計劃、活動及職能之審計準則"現代審計第266期。
    2.楊雲崗"企業顧問公司的難題"民74年5月24日，經濟日報。
    英文書籍
    1. Dale L. Flesher & Stewart Siewert "Independent Auditor`s Guide to Operational Auditing " New York 1982.
    2. American Institute of Certified Public Accountants "Operational Audit Engagements " Jan. 1982.
    3. American Institute of Certified Public Accountants "Guidelines for CPA Participation in Government Audit Engagements to Evaluate Economy, Efficiency and Program Results " 1977.
    英文期刊
    1. L. F. Hara " Performance auditing : where do we begin? "Government Finance Nor. 1976 p.6-10.
    2. S. A. Brav. "Productivity, Performance, and the Management audit "Public Utilities Oct. 1976 p.28-31.
    3. M. J. Woodward " Scientific approaches to Performance measurement in the audit process " Government Finance Nov. 1976 p.30-36.
    4. F. E. Ross " Technical reviews and audits: keeping track of prograss in development projects "Management Review Aug. 1976 p.11-18.
    5. C. E. Tierney " Behavioral aspects of Performance auditing" Government Finance Nov.1976 p.22-27.
    6. J. R. Fountain and R. Lockridge " Implementation and Management of a Performance auditing system " Government Finance Nov.1976 p.12-21.
    7. J. Santocki " meaning and scope of management audit" Accounting and Business Research winter 1976 p.64-70.
    8. R. J. Rudden "Another Kind of audit "Public Utilities Oct.1977 p.19-24.
    9. S. Marcus and K. D. Walters " Asscult on managerial autonomy" Harvard Business Review Jan.1978 p.57-66.
    10. D. L. Flesher "Modernization of internal audit from fraud detection to operations auditing " Accountant Aug.1977 p.190-191.
    11. J. P. Herzog " Operational Audit " Journal of systems management Oct.1977 p.34-39.
    12. T. Barry " What a management audit can do for you "Management Review June 1977 p.41-43.
    13. R. E. Dellon "Management audit Process: room for improvement " Public Utilities Feb.1979 p.15-18.
    14. R. M. Malan "Trends in Performance Auditing " Government Finance Sep.1979 p.23-27.
    15. E. J . Meddaugh "How to perform an Operational Audit" Practical Accountant Dec. 1979 p.63-68.
    16. N. B. Godick "Operational auditing: what it does and how it works " Practical Accountant July 1979. p.67-70.
    17. J. T. Reeve "Eight Points of Operational audits "Journal of Accountancy Aug. 1981 p.38.
    18. R. L. Rector " Operational auditing: what it`s all about" Practical Accountant May 1981. p.53-58.
    19. J. M. Burnham "Operations / management science audit" Interfaces Oct. 1981. p.26-32.
    20. B. Cushing and C. R. Cushing " Periodic audits hold a mirror up to management "Management review March 1982. 57-61.
    21. J. Simke "Management, Operational and Comprehensive auditing: extending traditional boundaries "CA Magazine June 1982 p.52-56.
    22. C. K. Bens " Comprehensive auditing: a management approach for improving accountability " Government Finance March 1983 p.9-12.
    23. F. A. Corcell " A checklist approach to operational auditing " Practical Accountant Aug. 1983 p.73-76.
    24. H.M. Gunther and B. Lang "Conducting an Operational audit of Active files " HRMA Rec. Management Oct.1983, p.5-6.
    25. Elzabeth Hinson Ponder "Operational Auditing by CPA firms " Oct. 1984 The C PA Journal.
    26. James R. Crocket t "Modeling the Operational Audit " Jun. 1980 The Internal Auditor P.67-72.
    27. Robert D.Morehead and Don W.Myers "Audit management and control " The Internal Auditor.
    28. Paul J. Wong "Using a cost / benefit Analysis Approach to Support Audit Recommendations " The Internal Auditor Aug.1977 p.43-46.
    29. William E. Thompson " Audit Reports that communicate! " The Internal Auditor June. 1980 p.83.
    30. Richard G. Schroeder " How to Audi t Internal Audi tor The Internal Auditor" Aug. 1977 p.22-23.
    31. John G. Sayers " An external look at internal auditing " The Internal Auditor Apr. 1978. p.54、56-60.
    32. Thomas E. Gibbs and Richard G. Schroeder " External Auditor criteria for Evaluating internal audit department "The Internal Auditor Dec.1980 p.34-42.
    33. E. R. Salmon and Ernest W. Chadler "The framework and beyond " The Internal Auditor, Feb.1980 p.36.37.
    34. Spencer E. Hodges "A Listening approach to operational Auditing " The Internal Auditor Dec. 1978 p.53-55.
    35. Alans Glazer and Henry R. Jaenicke "Developing a method for evaluating an internal audit Function "The internal Auditor Apr. 1979 p.61.
    36. Urton Auderson "Quality Assurance and Review Alternatives " The Internal auditor. Feb.1982 p.22-24.
    關聯: 國立政治大學
    會計研究所
    碩士
    73
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

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