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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/90461


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    題名: 審計報告演變之研究
    作者: 陳怡成
    貢獻者: 蔡蜂霖
    陳怡成
    日期: 1989
    上傳時間: 2016-05-04 14:22:47 (UTC+8)
    參考文獻: 參考書目
    一、中文部份(按作者姓氏筆劃數排列)
    1.王振輝，「短文式審計報告之形成與發展」，逢甲學報第十期，台中:逢甲工商學院出版，民國六十六年，頁216-240。
    2.汪泱若譯，審計學，譯者刊行，民國七十七年七月修正第八版。
    3.林清山著，心理與教育統計學，台北:東華書局，民國七十六年四月十三版。
    4.馬忠芳著，一般財務審計報告之研究，台北:政大會研所碩士論文，民國六十四年一月。
    5.高松譯，審計準則報告彙編，譯者刊行，民國七十二年十二月初版。
    6.陳成庚著，從使用者的觀點論審計報告的資訊功能，台北:政大會研所碩士論文，民國七十四年六月。
    7.＿＿＿，「允當表達在審計報告上的意義」，會計師會訊第三十二期。
    8.許俐雅著，審計溝通功能之研究一投資者對審計報告之了解，台北:政大會研所碩士論文，民國七十三年六月。
    9.淡江大學會計系譯，「審計報告」，會計師會訊第三十七期，台北:會計師公會編譯出版委員會發行，民國七十三年九月，頁13－21。
    10.馮拙人譯，審計學原理，台北:大中國圖書公司，民國七十四年十月。
    11.顏月珠著，實用無母數統計方法，台北:自行出版，民國七十五年九月初版。
    12顏信輝，「『受限於』下台，『無保留』上場」，會計研究月刊第四十三期，民國七十八年四月，頁28-35。
    13.＿＿＿，「『受限於』果真"受限"?」，會計研究月刊第四十四期，民國七十八年五月，頁80 ── 85。
    二、英文部份 (按作者姓名第一個英文字母依序排列)
    1. Accountants International Study Group. The Independent Auditor`s Reporting Standards in Three Nations, Accountants International Study Group, 1969.
    2. AICPA. Professional Standards Volume A, 台北：天一圖書公司，民國七十四年。
    3. AICPA. The New Auditor`s Report, AICPA, 1988.
    4. Alfano, James B. "Making Auditor`s Reports Pure and Simple." The CPA Journal (June 1979), pp. 37-41.
    5. Arens, Alvin A. and James K. Loebbecke. Auditing, 4 rd ed; Prentice Hall, Inc., 1988.
    6. Auditing Standards Board. Proposed Statement on Auditing Standards, "The Auditor`s Standard Report", AICPA, September 1980.
    7. ＿＿＿＿, Proposed Statement on Auditing Standards, "The Auditor`s Standard Report", AICPA, February 1987.
    8.＿＿＿＿, Statement on Auditing Standards No.58, "Reports on Audited Financial Statements", AICPA, April 1988.
    9. Aupenbraun, Barry S. "Proposed Audit Report-A Lawyer`s View." The CPA Journal (November 1980), pp. 15-16.
    10. Carmichael, The Auditor`s Reporting Obligation, AICPA, 1978.
    11.＿＿＿＿ and Alan J. Winters, "The Evolution of Audit Reporting.
    ". Perspectives in Auditing, 4 rd ed.; McGraw-Hill Book
    Co., 1985. pp. 55-75.
    12. Cochrance, George. "The Auditor`s Report: Its Evolution in the U.S.A.", Perspectives In Auditing, McGraw-Hill Book Co., 1950, pp. 16-35.
    13 . Conhor, Joseph E. "Enhancing Public Confidence in the Accounting Profession." Journal of Accountancy (july 1986), pp.76-83.
    14. Elliott, Robert K. and Peter D. Jacobson. "The Auditor`s Standard Report: The Last Word or in Need of Change?" Journal of Accountancy (February 1987), pp. 72-78.
    15. ＿＿＿＿ "Assessing the ASB`s Ten Exposure Drafts." TheCPA Journal (December 1987), pp. 16-25.
    16. Fess, Philip E., "After a Quarter Century - Revision of the Standard Short-Form Auditor`s Report." The CPA Journal
    (May 1972), pp. 373-377.
    17. ※Federal Reserve Board, Federal Reserve Bulletin, "Uniform Accounting." Federal Reserve Board, 1917.
    18. ※Federal Reserve Board, Federal Reserve Bulletin, "Verification of Financial Statement.” Federal Reserve Board, 1929.
    19. Geiger, Marshall A., "SAS No.58: Did the ASB Really Listen?" Journal of Accountancy (December 1988) pp. 55 -57.
    20. Guy, Dan M. and M. Lynn O`Neil. "The ` Auditing Standards Board Responds to Public Expectations." The CPA Journal.(july 1986), pp. 76-78.
    21. and Jerry D. Sullivan. "The Expectation Gap Aduiting Standards." Journal of Accountancy (April 1988), pp. •36-46.
    22. Kohler, Eric L. Auditing, 2 rd ed.; Prentice-Hall, Inc., 1954.
    23. ＿＿＿＿ "Fairness", Readings in Auditing, 3 rd ed.; 1973, pp. 418-424.
    24. Kolins, Wayne, "Flood of Auditing Standards Adopted to Help Close Expectation Gap." The Practical Accountant (May1988), pp. 76-83.
    25. Lahey, James M., "Toward a More Understandable Auditor`s Report." Journal of Accountancy (April 1972), pp. 48-53.
    26. Landsittel, David L. "The Auditor`s Standard Report: The Last Word or in Need of Change?" Journal of Accountancy (February 1987), pp. 80-84.
    27. Levine, Marc and Adrian Fitzsimons. "Understanding the New Statements on Auditing Standards" The Practical Accountant (December 1988), pp. 43-49.
    28. McGee, Robert W. "What Auditors Think of the New ASB Proposals." The Practical Accountant (October 1987), pp. 95-97.
    29. Miles, Brasseaux, The Auditor`s Report with Case and illustrations, South-Western Publishing Co., 1972.
    30. Overmyers, Holmes . Auditing Standards and Procedure 8 rd ed.; 美亞圖書公司,1975 .
    31. Roussey, Robert 5., Ernest L. Ten Eyck, and Mimi Blanco- Best. "Three New SASs: Closing the Communications Gap." Journal of Accountancy (December 1988), pp. 44-52.
    32. Saxe, Emanuel. "Retain the Present Auditor`s Standard Report."The CPA Journal (April 1981), pp. 19-23.
    33. Seling, James M. "Auditor`s Report." Journal of Accountancy(June 1987) pp. 62-63.
    34. Stettler, Howard F., Auditing Principles, 4rd ed.; Prentice-Hall Inc. 1977.
    35. Sumutka, Alan R., "Implementing SAS 58: Reports on Audited Financial Statements." The CPA Journal, (January 1989), pp.44-47.
    36. Vance, Lawrence L., and Wayne S. Boutell, Principles of Auditing, the Dryden Press, 1975.
    37. Wallace, Wanda A., Auditing, Macmillan Publishing Co., 1986.
    ※表示該文獻筆者未直接參閱，納入本研究的部分，係參考其他文獻摘錄。
    描述: 碩士
    國立政治大學
    會計學系
    資料來源: http://thesis.lib.nccu.edu.tw/record/#B2002005777
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

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