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Title: 審計人員規劃存貨證據之過程與其判斷之研究
Authors: 林文雄
Lin, Thomas W.
Mock, Theodore J.
Wright, Arnold M.
Lewis, Merrill T.
Date: 1991-02
Issue Date: 2017-11-15 14:55:36 (UTC+8)
Abstract: 審計的效牢與效果,主要是係取決於所蒐集證據的性質及多寡程度;然而,針對審計人員從事審計規劃時,應如何進行此種複雜之判斷的文獻卻極少。本文以實驗的方式,對41位擁有豐富經驗的審計人員,就其規劃存貨證實測試時所做的判斷加以研究分析。結果顯示審計人員在衡量不同證據時,對審計文獻中曾提及之主要標準的相對重要性,均表現出極高的共識程度。明確地說,審計證據的適切性是最受重視的一項,其次是足夠性及蒐祟證據的成本。電腦決策輔助組較判斷組重視迫切性標準,而不重說成本標準;此差異可由審計時數的分配上得知。電腦決策輔助組比判斷組分配較多的小時數在分析性複核上,較少的小時數觀察存貨的實地盤點。從成本一效益的觀點和最近許多會計師事務所多採用分析性複核的趨勢來看,本文的研究結果顯示出使用電腦決策輔助,將會使審計人員花費較多的時間從事分析性複核,而花較少的時間執行其他類型的審計程序。但是,就本文所採用的研究個索而言(指審計時數的分配),各受試者間對電腦化多重標單決策輔助的評價,意見卻相當分歧。不通,審計人員卻都相信電腦決策輔助對研究、衡量證據品質的樣準及各種審計程序的效率時,是一項極有價值的工具;此外,他們也認為決策輔助工具相當易於使用。
The efficiency and effectiveness of an audit depend primarily on the planned nature and extent of evidence, yet there is little research on how auditors make such complex judgments. This study examines the inventory substantive audit evidential planning judgments of 41 experienced auditors in an experimental setting. The results indicate that auditors displayed strong consensus as to the relative importance of key criteria suggested in the professional auditing literature to weigh evidential alternatives. Specifically, competence was considered of greatest concern, followed by sufficiency and cost of gathering the evidence. The computer-assisted decision aid groups placed greater weight on competency criterion and lesser weight on cost criterion than the judgmental groups. Differences were observed concerning the appropriate allocation of audit time. The computer-assisted decision aid groups assigned more hours to analytical procedures and less hours to other tests than the judgmental groups. Considering the promising cost-effectiveness and the recent trend by many accounting firms towards analytical procedures, the findings here suggest that requiring a computerized decision aid may cause auditors to spend more time on analytical procedures and less time on other categories of audit procedures. Finally, auditors believed the computer-assisted decision aid to be a valuable tool to systematically examine and focus upon important evidence criteria. The decision-aid was also seen as relatively easy to use.
Relation: 會計評論, 25, 56-78
Data Type: article
DOI 連結:
Appears in Collections:[會計評論] 期刊論文

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