政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/90798

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/90798

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政大機構典藏 > 商學院 > 會計學系 > 學位論文 > Item 140.119/90798

請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/90798

題名:	美國會計師編製及檢討財務報表有關準則之研究
作者:	方富美
貢獻者:	高松方富美
日期:	1987
上傳時間:	2016-05-04 17:05:32 (UTC+8)
摘要:	論文提要
參考文獻:	參考書目一、中文部份 (一)書籍汪泱若譯。審計學。台北:譯者出版，民國75年9月。 (二)期刊陳中?。「會計師對未審定財務報表之責任」，法商學報，第18期。民國72年6月，頁151~163。鄒芝臨。「不再混亂的"帳"」，會計研究月刊，第7期。民國75年4月，頁54~55。區嘉玲編。「談地下會計黃牛」，會計研究月刊，第14期。民國75年11月，頁38~41。張福淙。「評會計師代客記帳問題」，會計師會訊，第60期。民國75年6月，頁28。鄭丁旺。「加強財務公開以保障交易安全」，會計研究月刊，第11期。民國75年8月，頁9。譚日初。「杜絕會計黃牛要有決心」，會計研究月刊，第3期。民國74年12月，頁29~31。蕭志奇。「會計檢定呼之欲出」，會計研究月刊，第19期。民國76年4月，頁28~29。「公司預警制度已趨成熟」，會計研究月刊，第19期。民國76年4月，頁24~26。「票據刑責取消與會計師代客記帳」，實用稅務，第121期。民國75年7月，頁1。 (三)未出版論文李長聯。會計師對財務報表使用者法律責任之研究。國立政治大學會計研究所，碩士論文，民國75年6月。何正群。分析性檢查在審計工作上應用之研究。國立政治大學會計研究所，碩士論文，民國70年6月。吳碧玉。會計原則超載之研究。國立政治大學會計研究所，碩士論文，民國75年6月。林進源。我國會計師核閱公司財務報表準則之研究。國立政治大學會計研究所，碩士論文，民國74年12月。許俐雅。審計溝通功能之研究──投資者對審計報告之了解。國立政治大學會計研究所，碩士論文，民國73年6月。二、外文部份 (一)書籍 American Institute of Certified Public Accountants. AICPA Professional Standards. Volume A. 台北：天一圖書公司，民國74年7月。 --------. AICPA Professional Standards. Volume B. Chicago: Commerce Clearing House, 1985. --------. Codification of Statements on Auditing Standards Numbers 1 to 7. 台北:華泰書局,民國65年。 Grobstein, Michael; Loeb, Stephen E.; and Neary, Robert D. Auditing: A Risk Analysis Approach, Illinois: Richard D. Irwin Inc., 1985. Mautz, R. K. and Sharaf, Hussein A. The Philosophy of Auditing. Florida: American Accounting Association, 1982. Wise, T. A. “The Auditors Have Arrived". In Perspectives in Auditing, edited by D. R. Carmichael and John J. Willingham. 4th ed. New York: McGraw-Hill, 1985. (二)期刊 Chazen, Charles. "Unaudited Financial Statement." The Journal of Accountancy, Nov. 1975, pp.88-91. Chazen, Charles and Solomon, Kenneth I. "The `Unaudited` State of Affairs." The Journal of Accountancy, Dec. 1972, pp.41-45. Clay, John R.; Guy, Dan M.; and Meals, Dennis R. "Solving Compilation and Review Practice Problems." The Journal of Accountancy, Sep. 1980, pp.74-83. Clay, John R. and Holton, Stephen D. "Prescribed Form Engagements: Some Practical Guidance." The Journal of Accountancy, May 1982, pp.66-78. Collins, Stephen H. "Malpractice Prevention and Risk Management." The Journal of Accountancy, July 1986, pp.52–58. Committee on Auditing Procedure. "Recommendation Made to Clarify Accountant`s Representations When Opinion Is Not Expressed." The Journal of Accountancy, Jan. 1948, pp.38-39. -------- . "Statement on Auditing Procedure No.23 Is Revised by Council to clarify its Application and to Explain Need for Its Adoption." . The Journal of Accountancy, June 1949, pp.468-469. -------- . "Statement on Auditing Procedure No.32 : " Qualifications and Disclaimers` (Clarification of Reporting Standards)." The Journal of Accountancy, Jan. 1963, pp.67–73. --------. "Statement on Auditing Procedure No.38 : Unaudited Financial Statements." The Journal of Accountancy, Nov. 1967, pp.59-61. --------. "Statement on Auditing Procedure No. 42 : Reporting When a Certified Public Accountant Is Not Independent." The Journal of Accountancy, May, 1970, pp.61-62. -------- . "Statement on Auditing Procedure No. 49 : Reports on Internal Control." The Journal of Accountancy, Feb. 1972, pp.64-68. --------- "Statement on Auditing Procedure No.50 : Reporting on the Statement of Changes in Financial Position." The Journal of Accountancy, Feb. 1972, pp.68-70. Committee on Generally Accepted Accounting Principles for Smaller and/or Closely Held Businesses, "Report of the Committee on Generally Accepted Accounting Principles for Smaller and/or Closely Held Businesses." The Journal of Accountancy, Oct. 1976, pp.116-120. Dirkes, Kenneth J. and Deming, John R. "Audit, Compilation or Review?" (Accounting and Auditing) The CPA Journal, April 1980, pp.85-89. Falk, Haim; Gobdel, Bruce C.; and Naus, James H. "Disclosure for Closely Held Corporations." The Journal of Accountancy, Oct. 1976, pp.85–89. Fritzemeyer, Joe R., ed. "A Special Purpose Report on Internal Control." The Journal of Accountancy, May 1972, pp.72-75. Gavin, Thomas A.; Hicks, Rebecca L.; and Decosimo, Joseph D. "CPAs` Liability to third Parties." The Journal of Accountancy, June 1984, pp.80–88. Goldwasser, Dan L. "Liability Exposure in Compilation and Review." The CPA Journal, Sep. 1980, pp.27-31. Gregory, Wm. R. "Unaudited, But OK?" The Journal of Accountancy, Feb. 1978, pp.61-65. Gutberlet, Louis G. "An Accountant`s Awareness of Departures From GAAP or OCBOA in Less-Than-Audited Financial Statements." (Accounting and Review Services) Journal of Accounting, Auditing & Finance, Fall 1981, pp.53-58. --------, "The Effect of Subsequent Events or the Subsequent Discovery of Information on an Accountant`s Compilation or Review Report." (Accounting and Review Services) Journal of Accounting, Auditing & Finance, Spring 1982, pp.256-263. Guy, Dan M. and Winters, Alan J. "Unaudited Financial Statements: A Survey." The Journal of Accountancy, Dec. 1972, pp.46-53. Ingram, Robert W.; Guy, Dan M.; Merei, Issam J.; and Justis, Robert T. "Disclosure Practices in Unaudited Financial Statements of Small Business." The Journal of Accountancy, Aug. 1977, pp.81-86. Kelley, Thomas P. "Compilation and Review -- A Revolution in Practice." The CPA Journal, April 1979, pp. 19-27. Miller, Robert D. "Compilation and Review: Standards` Impact on Risk." The Journal of Accountancy, July 1983, pp.60-74. Munter, Paul and Ratcliffe, Thomas A. "Nonaudit Engagement." (Accounting and Auditing) The CPA Journal, July 1980, pp.74-79. Nest, Richard A. "Statement No.38 -- Unaudited Financial Statements." The Journal of Accountancy, Feb. 1968, pp.63–67. Solomon, Kenneth Ira; Chazen, Charles; and Miller, Richard L., Jr. "Compilation and Review : The Safety Factor." The Journal of Accountancy, July 1983, pp.50-58. Weirich, Thomas R. and Pintar, George M. "Interpretation and, Flowchart of SSARs No. 1." The Journal of Accountancy, Nov. 1979, pp. 60-65. Winters, Alan J. "Unaudited Statements : Review Procedures and Disclosures." The Journal of Accountancy, July 1976, pp.52–59. "AICPA-NYSSCPA Brief in 1136 Tenants` Corporation Case." (Statements in Quotes) The Journal of Accountancy, Mar. 1971, pp. 57-63. "SSARS No. 1 has brought positive change, say CPAs responding to national study."(News report) The Journal of Accountancy, Feb. 1981, p.7. (三)未出版論文 Hartgraves, Alonzo Lee, Jr. "A study of The Role and Responsibilities of Certified Public Accountants in the Preparation of Unaudited Financial Statements. "Ph. D. dissertation, University of Georgia, 1975.
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/#B2002006266
資料類型:	thesis
顯示於類別:	[會計學系] 學位論文

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