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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/93719
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/93719


    Title: 一般財務審計報告之研究
    Authors: 馬忠芳
    Ma, Zhong-Fang
    Contributors: 高 松
    Gao, Song
    馬忠芳
    Ma, Zhong-Fang
    Keywords: 會計
    商業
    ACCOUNTING
    BUSINESS
    Date: 1973
    Issue Date: 2016-05-06 14:07:55 (UTC+8)
    Abstract: 第一章緒論。分為三節,第一節敘述審計之淵源與發展過程,第二節敘述審計之意義,第三節說明審計報告之意義與功能。第二章審計報告之演進,第一節初期之審計報告,第二節標準審計報告之形成,第三節近期審計報告之發展。第三章審計報告形成之基礎,第一節審計證據之性質與種類,第二節審計證據之蒐集與評估,第三節審計意見之形成。第四章審計報告之內容,第一節標準審計報告之格式與說明,第二至五節說明公認會計原則之遵循,一致應用。充分表達,公正表達等。第五章審計報告之種類,分六節敘述各類之審計報告並舉實例說明。第六章審計報告之檢討與改進,分三節比較歐美之報告,並檢討我國現行之報告。第十章結論敘述審計人員之態度、責任,及未來之任務。
    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002009011
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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