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https://nccur.lib.nccu.edu.tw/handle/140.119/34188
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| Title: | 對責任語彙認知之研究 |
| Authors: | 洪肇鍇 |
| Contributors: | 馬秀如
洪肇鍇 |
| Keywords: | 認知
語彙
會計師責任 |
| Date: | 2002 |
| Issue Date: | 2009-09-18 |
| Abstract: | 民國88年第33號審計公報「財務報表查核報告」的公布在會計師間引起軒然大波，會計師們認為其中使用「保證」一詞做為英文assurance的中文翻譯，可能會增加會計師的法律責任，極不妥當，後來「保證」一詞被換成「確信」，第33號審計公報也成為我國最快修正的一號公報。
本研究所探討的問題以第33號審計公報修正時所產生的爭議為主，以會計與法律系學生為對象，透過問卷量測「語彙」、「專業」與「了解程度」這三個因子對會計師責任之認知是否有顯著影響。
本研究之結果顯示，「語彙」對會計師責任的認知影響皆為顯著。「語彙」、「專業」與「了解程度」這三個因子對「財報擔保程度」的認知皆有顯著的影響，且其間無交互作用；對會計師法律責任的認知而言，「了解程度」的影響效果並不顯著，且「語彙」與「專業」間有交互作用。
CPAs were nervous when No.33 audit statement issued in 1999, because they thought if the Chinese phrase 「保證」was translated for the term of ‘’assurance’’ might increase their legal liability. Finally, the phrase 「保證」 was replaced to
「確信」, and the No.33 audit statement became the fastest modified statement in the series.
The subject discussed in this research is focused on the controversy occurred in the process of amending No.33 auditing statement. Through the poll (which is aimed at students of law and accounting departments) the research tried to find out if the phrases “wording”, ”comprehension”, and “specialty” would influence the cognition about CPA’s duties, and if there were any cross-effects between them.
The results show the factor “Wording” is significant to all cognition about CPA’s duties. The three factors are all significant to the cognition about “assured degree” and there is no cross-effects between them. But ”comprehension” is not significant to the cognition about CPA’s legal liabilities, also there are cross-effects between “wording” and “specialty”. |
| Reference: | 中文文獻
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胡志偉、彭昭英、沈永正、楊金龍，1987，常用中文機率詞所代表的意義，中華心理學刊，31卷，一期：1-6。
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馬秀如，2000，明辨查核風險與重大性標準—兼談「保證」滄桑史，會計研究月刊，第172期：118-127。
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英文文獻
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Bransford, J. D. and Johnson, M. K. 1973. Consideration of some problems of comprehension. Visual information processing, New York: Academic Press.
Brun, W., and K. H. Teigen. 1988. Verbal probabilities : Ambiguous, context-
dependent, or both? Organizational Behavior and Human Decision Processes 41: 390-404.
Edward J. Conry and Caryn L. Beck-Dudley 1996. Meta-Jurisprudence: The epistemology of law. American Business Law Journal, Vol. 33, 373-450.
Johnson, M. K., Doll, T. J., Bransford, J. D. and Lapinski, R. 1974. Context effects in sentence memory. Journal of experimental psychology, 103, 358-360.
Moore, P. G.. 1977 The manager’s struggle with uncertainty. Journal of Royal Statistical Society, 140(2), 129-165.
Moore, P. G and Thomas, H 1975 Measuring uncertainty Omega, 3, 657-672
Reyna, V. F. 1981 The language of possibility and probaility: Effects of negotiation on meaning. Memory and Cognition, 9, 642-650
Stone, D. R., & Johnson, R. T. 1959 A study of words indicating frequency. Journal of Educational Psychology, 50, 224-227.
Teigen, K. H. 1983 Studies in subjective probability: III. The unimportance of alternatives. Scandinavian Journal of Psychology, 24,97-105
Wallsten, T. S., Budescu, D. V., Rapoport,A.,Zwick,R.,&Forsyth, B. 1985 Measuring the vague meanings of probability terms(Report No.173) Chapel Hill: University of North Carolina, The L. L. Thurstone Psychometric Laboratory. |
| Description: | 碩士
國立政治大學
會計研究所
90353023
91 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0090353023 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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