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政大機構典藏 > 商學院 > 會計學系 > 學位論文 > Item 140.119/87499

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/87499

Title:	公開發行公司會計師雙簽制度與審計風險關聯性之研究 The Impact of Audit Risk on The Extent of The Second Partner Review in Public Engagements in Taiwan
Authors:	張益民 Chang, I-Min
Contributors:	周玲臺張益民 Chang, I-Min
Keywords:	雙簽制度審計風險公開發行公司副簽會計師會計師簽證 Second Partner Review Audit Risk Public Company
Date:	1995
Issue Date:	2016-04-28 14:46:56 (UTC+8)
Abstract:	我國公開發行公司「雙簽制度」之功能，在於透過副簽會計師額外複核主辦會計師查核工作，以進一步通盤考量審計案件所面臨之審計風險情況，俾使審計案件最終風險下降至可容許範圍之內。然而，目前「雙簽制度」似乎已淪為橡皮圖章，實際功能未能發揮。故本研究擬針對副簽會計師複核工作與審計風險之關聯性，進行認知上的調查與實際執行成果之實證，並探討「雙簽制度」之本質，以尋求問題癥結所在與改善方向。
Description:	碩士國立政治大學會計學系 83353011
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002002827
Data Type:	thesis
Appears in Collections:	[會計學系] 學位論文

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