政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/88329

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政大機構典藏 > 商學院 > 會計學系 > 學位論文 > Item 140.119/88329

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/88329

Title:	財務報表編製者、使用者及審計人員對審計品質認知之研究 Audit Quality: The Perceptions of Financial Statement Preparers, Financial Statement Users and Auditors.
Authors:	王淑貞 Wang, Shu Jen
Contributors:	周玲臺 Lynette Chou, Ling Tain 王淑貞 Wang, Shu Jen
Keywords:	審計品質審計市場參與者認知 Audit Quality Audit Market Participants Perception
Date:	1994
Issue Date:	2016-04-29 15:29:38 (UTC+8)
Abstract:	本研究以問卷調查方式，探討審計市場參與者（財務報表編製者、使用者及審計人員）對審計品質認知的差異，對於審計品質的衡量分為審計過程與審計結果，審計過程主要包括合約規劃階段、外勤工作與管理監督三階段及主要與查帳小組人員相關的因素，而審計結果的屬性則為事務所的規模、訴訟、聲譽及與事務所整體相關的因素。經由平均數分析、因素分析與變異數分析後，實證結果如下：
Description:	碩士國立政治大學會計學系 82353010
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002003423
Data Type:	thesis
Appears in Collections:	[會計學系] 學位論文

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