政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/86559

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | Items with full text/Total items : 113318/144297 (79%)
Visitors : 50959457 Online Users : 974

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

Scope

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

政大機構典藏 > 商學院 > 會計學系 > 學位論文 > Item 140.119/86559

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/86559

Title:	會計師事務所審計人員對衍生性金融商品財務報導與查核能力之研究 A study on auditors` cognition and audit ability on derivative financial instruments in Taiwan
Authors:	李希道 Lee, Hsi-Tao
Contributors:	陳錦烽 Chen, Jing-Feng 李希道 Lee, Hsi-Tao
Keywords:	衍生性金融商品審計人員查核能力認知程度會計師事務所 derivative financial instrument auditor audit ability cognition DFI CPA firm
Date:	1998
Issue Date:	2016-04-27 14:05:26 (UTC+8)
Abstract:	本研究的主要目的是探討會計師事務所審計人員對衍生性金融商品(DFI)的財務報導與查核能力，並分析可能影響此項能力的因素。另一目的則是希望探討審計人員對財務會計準則公報第二十七號的意見及看法，以及對這號公報的瞭解程度。本研究以問卷為蒐集資料的工具，在139份回收的問卷中，只有24位審計人員不知道什麼是DFI，約有九成的審計人員認為查核含有從事DFI交易公司之財務報表之審體審計風險較沒有從事此類交易的公司高。造成審計人員對DFI財務報導的認知程度差異的原因，經統計檢定後，有下列幾項： In this study, the author investigated the degree of auditors` cognition and audit ability on derivative financial instruments (DFI) in Taiwan and he studied some factors that might affect these abilities. Besides, the author also investigated auditors` opinions of Statement of Financial Accounting Standard No. 27 in ROC. The author used questionnaire as a tool in gathering data. Factors that might affect auditors` cognition of DFI are as follows:
Reference:	1. 柯瓊鳳、沈大白，「析論衍生性金融商品交易與審計風險之關聯性」，會計研究月刊，第146期，民國87年1月，頁41-54。 2. 陳俊吉，「國內上市公司及銀行業人員對衍生性金融商品認知與報導能力之研究」，國立政治大學會計研究所未出版碩士論文，民國87年6月。 3. 陳錦烽，「我國股票上市公司之實證研究衍生性金融商品的使用及財務報導」，會計研究月刊，第126期，民國85年5月，頁89-100。 4. 許成洲，「衍生性金融商品徹底研究」，金錢文化出版社，民國84年6月。 5. 黃金澤，「衍生性金融商品對審計人的挑戰與因應」，會計研究月刊，第117期，民國84年6月，頁104-115。 6.黃金澤，「衍生性金融商品交易內部控制之探討」，會計研究月刊，第113期，民國84年2月，頁98-106。 7.黃金澤，「衍生性金融商品財稅處理」，資誠企業管理顧問股份有限公司，民國84年2月。 1. Anonymous. 1996. "Derivatives And Hedging Activities Moving Onto The Balance Sheet." Practical Accountant (August): 62-63. 2. Anonymous. 1996. "FASB Considers Measuring Derivatives At Fair Value." Journal of Accountancy (May): 16-17. 3. Broughton, Patrick. 1994. "Managing Market Risk," Corporate Finance (October):7-10. 4. Carpenter, Jennifer N. 1996. "Current Issues In Accounting For Derivatives." The Journal of Derivatives (November): 65-71. 5. Financial Accounting Standards Board. 1994. "Statement of Financial Accounting Standards No. 119: Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments." 6. Marshall, Kenneth K. 1995. "Internal Control And Derivatives." The CPA Journal. (October): 46-49 7. Winograd, Barry N. and Herz, Robert H. 1995. "Derivatives: What`s An Auditor To Do?" Journal of Accountancy (June): 75-80. 8. Williams, Jan R. and Eaton, Tim V. 1995. "The FASB`s New Standard on Derivative Financial Instruments." The CPA Journal (October):34-38.
Description:	碩士國立政治大學會計學系 86353021
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002001613
Data Type:	thesis
Appears in Collections:	[會計學系] 學位論文

Files in This Item:

There are no files associated with this item.

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