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題名 分析性複核結果、內部控制及迴歸分析資料對審計人員判斷的影響
作者 高惠敏
貢獻者 周玲臺
高惠敏
日期 1991
1990
上傳時間 2-May-2016 17:01:32 (UTC+8)
參考文獻 一、中文部分
1. 馬國柱，”審計大震撼(二)──提昇查核效率的三個新公報"，會計研究月刊第48 期，民國七十八年九月十日，頁54~58。
2. 林清山，心理與教育統計學，台北:東華書局，民國七十六年四月第十三版。
3. 戴淑敏，查核證據來源專業性對審計人員判斷之影響?國立政治大學會計研究所未出版碩士論文，民國七十八年六月。
4. 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未出版碩士論文，民國七十年六月。
5. 葉鴻銘，「定錨與調整」經驗法則之研究──審計人員機率判斷行為之探討，國立政治大學會計研究所未出版碩士論文，民國七十八年六月。
6. 俞洪昭，重要性判斷行為之研究──透視模型之應用，國立政治大學會計研究所未出版碩士論文，民國七十七年六月。
7. 審計準則委員會，審計準則公報第一號，台北:中華民國財務會計研究發展基金會，民國七十四年十二月修訂。
8. 審計準則委員會，審計準則公報第十二號，台北:中華民國財務會計研究發展基金會，民國七十六年一月發布。
9. 何培基編著，商用統計學與SAS/PC應用，台北:長諾資訊圖書公司，民國七十九年一月初版。
10. 顏月珠，統計學，台北:三民書局，民國七十八年八月初版。
11. 倪安順譯，SAS基礎與統計應用使用手冊，台北:儒林圖書公司，民國七十六年六月初版。

二、英文部份
1. Albrecht W.S., and J.C. Mckeown, "Toward an Extended Use of Statistical Analytical Review in the Audit," Symposium on Auditing Research Ⅱ. University of Illinois, 1977, pp. 53 - 69.
2. American Institute of Certified Public Accountants, Statement on Auditing Standards No.23 (New York: AICPA, 1978 ) .
3. - - - - - - - - ,Statement on Auditing Standards No. 56 (New York: AICPA, 1988 ) .
4. Babbie, E., The Practice of Social Research. 5th. Belmont California: Wadsworth, Inc. 1989.
5 Bamber, E.M., "Expert Judgement in the Audit Team: A Source Reliability Approach," Journal of Accounting Research (Autumn 1983 ) . pp.396-412.
6 Biggs, S.F., T.J. Mock, and P.R. Watkins, "Auditor`s Use of Analytical Review in Audit Program Design," The Accounting Review (January 1988), pp.148-161.
7 - - - - - - - - ,and J.J . Wild, "A Note on the Practice of Analytical Review," Auditing: A Journal of Practice and Theory ( Spring 1984 ) , pp. 68 - 79.
8 - - - - - - - -, and - - - - - - - ," An Investigation of Auditor Judgement in Analytical Review " The accounting Review (October 1985 ) ,pp.607-633.
9 Blocher E., R.S. Esposito, and J.J. Willingham," Auditors` Analytical Review Judgements for Payroll Expense," Auditing: A Journal of Practice and Theory ( Fall 1983 ) ,pp.75-91.
10 Callahan, P.S., H.R. Jaenicke, and D.L. Neebes, "SASs nos. 56 and 57: Increasing Audit Effectiveness," Journal of Accountancy ( October 1988 ) ,pp.56- 58.
11 Campbell, R.J., and L.J. Rankin, "Regression Analysis in Planning and Testing," The CPA Journal (May 1986 ) ,pp.50-59.
12 Cohen, J.R., "The impact of conservatism, internal control reliability, and expenence on the use of Analytical Review," ph.D. dissertation, University of Massachusetts, 1987.
13 Cushing, B.E., and J .K. Loebbecke, "Analytical Approaches to Auditing Risk: A Survey and Analysis," Auditing: A Journal of Practice and Theory ( Fall 1983 ) , pp.23 -41.
14 Daroca, F.P., and W.W. Holder, "The Use of Analytical Procedures in Review and Audit Engagement " Auditing: A Journal of Practice and Theory ( Spring 1985 ) , pp .80 - 92.
15 Holder, W.S., "Analytical Review Procedures in Planning the Audit: An Application Study," Auditing: A Journal of Practice and Theory (Spring 1983), pp.100-107.
16 Hylas, R.E., and R.H. Ashton, "Audit Detection of Financial Statement Errors," The Accounting Review ( October 1982 ) ,pp.751-765.
17 Imhoff, E.A., "Analytical Review of Income Elements," Journal of Accounting, Auditing and Finance ( Summer 1981 ) ,pp.333-351.
18 Joyce, E.J., and G.C. Biddle, ”Are Auditors’ Judgements Sufficiently Regressive?" Journal of Accounting Research (Autumn 1981b), PP.323-349.
19 Kaplan, R.S., "Developing a Financial Planning Model for an Analytical Review: A Feasibility Study," Symposium on Auditing Research Ⅲ. University of Illinois, 1979, pp.3 - 30.
20 Kinney, W.R., "ARIMA and Regression in Analytical Review: an Empirical Test," The Accounting Review ( January 1978 ) , pp.48-60.
21 - - - - - - - , and G.L. Salamon, "Regression Analysis in Auditing: A Comparison of Alternative Investigation Rules," Journal of Accounting Research ( Antumn 1982 ) , pp .350 - 366.
22 - - - - - - -, and W.C. Uecker, "Mitigating the Consequences of Anchoring in Auditor Judgements, " The Accounting Review ( January 1982 ) ,pp.55- 69.
23 Knechel, W.R., "The Effectivhess of statistical Analytical Review as a Substantive Anditing Procedure: A Simulation Analysis," The Accounting Review ( January 1988 ) , pp.74-95.
24 Libby, R., "Availability and the Generation of Hypotheses in Analytical Review," Journal of Accounting Research (Antumn 1985), pp.648-667.
25 Neter J., "Two Case Studies on Use of Regression for Analytical Review, "Symposium on Auditing Research N. University of Illinois, 1980, pp.293-337.
26 Stringer, K.W., " A Statistical Technique for Analytical Review," Journal of Accounting Research ( Supplement 1975 ) , pp.1- 9.
27 Tabor, R.H., and J.T. Willis, "Empirical Evidence on the Changing Role of Analytical Review Procedures, " Auditing: A Journal of Practice and Theory (Spring 1985 ) , pp. 93-109.
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/#B2002005053
資料類型 thesis
dc.contributor.advisor 周玲臺zh_TW
dc.contributor.author (Authors) 高惠敏zh_TW
dc.creator (作者) 高惠敏zh_TW
dc.date (日期) 1991en_US
dc.date (日期) 1990en_US
dc.date.accessioned 2-May-2016 17:01:32 (UTC+8)-
dc.date.available 2-May-2016 17:01:32 (UTC+8)-
dc.date.issued (上傳時間) 2-May-2016 17:01:32 (UTC+8)-
dc.identifier (Other Identifiers) B2002005053en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/89610-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description.tableofcontents 圖表目錄
第一章 緒論.......................1
第一節 研究動機. .......................1
第二節 研究目的....................... 3
第三節 論文結構....................... 4
第二章 文獻探討.......................7
第一節 審計準則公報對於分析性複核程序之規定.......................7
第二節 統計方法在分析性複核上之應用.......................14
第三節 分析性複核在審計實務上之運用....................... 24
第四節 分析性複核對審計人員判斷的影響....................... 32
第五節 本章彙要....................... 43
第三章 研究方法.......................48
第一節 研究工具....................... 48
第二節 受試者與施測程序........................ 53
第三節 自變項、依變項及操作型定義.......................55
第四節 研究假設....................... 57
第五節 統計方法.......................59
第四章 研究結果與分析....................... 62
第一節 研究結果與分析........................ 62
第二節 研究假設之檢定結果.............................. 71
第三節 額外分析──經驗對審計人員判斷的影響....................... 74
第五章 結論、研究限制與建議....................... 77
第一節 結論.......................77
第二節 研究限制....................... 79
第三節 建議.......................80
參考文獻.......................83
附錄A 預試問卷
附錄B 正式問卷		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002005053en_US
dc.title (題名) 分析性複核結果、內部控制及迴歸分析資料對審計人員判斷的影響zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 一、中文部分
1. 馬國柱，”審計大震撼(二)──提昇查核效率的三個新公報"，會計研究月刊第48 期，民國七十八年九月十日，頁54~58。
2. 林清山，心理與教育統計學，台北:東華書局，民國七十六年四月第十三版。
3. 戴淑敏，查核證據來源專業性對審計人員判斷之影響?國立政治大學會計研究所未出版碩士論文，民國七十八年六月。
4. 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未出版碩士論文，民國七十年六月。
5. 葉鴻銘，「定錨與調整」經驗法則之研究──審計人員機率判斷行為之探討，國立政治大學會計研究所未出版碩士論文，民國七十八年六月。
6. 俞洪昭，重要性判斷行為之研究──透視模型之應用，國立政治大學會計研究所未出版碩士論文，民國七十七年六月。
7. 審計準則委員會，審計準則公報第一號，台北:中華民國財務會計研究發展基金會，民國七十四年十二月修訂。
8. 審計準則委員會，審計準則公報第十二號，台北:中華民國財務會計研究發展基金會，民國七十六年一月發布。
9. 何培基編著，商用統計學與SAS/PC應用，台北:長諾資訊圖書公司，民國七十九年一月初版。
10. 顏月珠，統計學，台北:三民書局，民國七十八年八月初版。
11. 倪安順譯，SAS基礎與統計應用使用手冊，台北:儒林圖書公司，民國七十六年六月初版。

二、英文部份
1. Albrecht W.S., and J.C. Mckeown, "Toward an Extended Use of Statistical Analytical Review in the Audit," Symposium on Auditing Research Ⅱ. University of Illinois, 1977, pp. 53 - 69.
2. American Institute of Certified Public Accountants, Statement on Auditing Standards No.23 (New York: AICPA, 1978 ) .
3. - - - - - - - - ,Statement on Auditing Standards No. 56 (New York: AICPA, 1988 ) .
4. Babbie, E., The Practice of Social Research. 5th. Belmont California: Wadsworth, Inc. 1989.
5 Bamber, E.M., "Expert Judgement in the Audit Team: A Source Reliability Approach," Journal of Accounting Research (Autumn 1983 ) . pp.396-412.
6 Biggs, S.F., T.J. Mock, and P.R. Watkins, "Auditor`s Use of Analytical Review in Audit Program Design," The Accounting Review (January 1988), pp.148-161.
7 - - - - - - - - ,and J.J . Wild, "A Note on the Practice of Analytical Review," Auditing: A Journal of Practice and Theory ( Spring 1984 ) , pp. 68 - 79.
8 - - - - - - - -, and - - - - - - - ," An Investigation of Auditor Judgement in Analytical Review " The accounting Review (October 1985 ) ,pp.607-633.
9 Blocher E., R.S. Esposito, and J.J. Willingham," Auditors` Analytical Review Judgements for Payroll Expense," Auditing: A Journal of Practice and Theory ( Fall 1983 ) ,pp.75-91.
10 Callahan, P.S., H.R. Jaenicke, and D.L. Neebes, "SASs nos. 56 and 57: Increasing Audit Effectiveness," Journal of Accountancy ( October 1988 ) ,pp.56- 58.
11 Campbell, R.J., and L.J. Rankin, "Regression Analysis in Planning and Testing," The CPA Journal (May 1986 ) ,pp.50-59.
12 Cohen, J.R., "The impact of conservatism, internal control reliability, and expenence on the use of Analytical Review," ph.D. dissertation, University of Massachusetts, 1987.
13 Cushing, B.E., and J .K. Loebbecke, "Analytical Approaches to Auditing Risk: A Survey and Analysis," Auditing: A Journal of Practice and Theory ( Fall 1983 ) , pp.23 -41.
14 Daroca, F.P., and W.W. Holder, "The Use of Analytical Procedures in Review and Audit Engagement " Auditing: A Journal of Practice and Theory ( Spring 1985 ) , pp .80 - 92.
15 Holder, W.S., "Analytical Review Procedures in Planning the Audit: An Application Study," Auditing: A Journal of Practice and Theory (Spring 1983), pp.100-107.
16 Hylas, R.E., and R.H. Ashton, "Audit Detection of Financial Statement Errors," The Accounting Review ( October 1982 ) ,pp.751-765.
17 Imhoff, E.A., "Analytical Review of Income Elements," Journal of Accounting, Auditing and Finance ( Summer 1981 ) ,pp.333-351.
18 Joyce, E.J., and G.C. Biddle, ”Are Auditors’ Judgements Sufficiently Regressive?" Journal of Accounting Research (Autumn 1981b), PP.323-349.
19 Kaplan, R.S., "Developing a Financial Planning Model for an Analytical Review: A Feasibility Study," Symposium on Auditing Research Ⅲ. University of Illinois, 1979, pp.3 - 30.
20 Kinney, W.R., "ARIMA and Regression in Analytical Review: an Empirical Test," The Accounting Review ( January 1978 ) , pp.48-60.
21 - - - - - - - , and G.L. Salamon, "Regression Analysis in Auditing: A Comparison of Alternative Investigation Rules," Journal of Accounting Research ( Antumn 1982 ) , pp .350 - 366.
22 - - - - - - -, and W.C. Uecker, "Mitigating the Consequences of Anchoring in Auditor Judgements, " The Accounting Review ( January 1982 ) ,pp.55- 69.
23 Knechel, W.R., "The Effectivhess of statistical Analytical Review as a Substantive Anditing Procedure: A Simulation Analysis," The Accounting Review ( January 1988 ) , pp.74-95.
24 Libby, R., "Availability and the Generation of Hypotheses in Analytical Review," Journal of Accounting Research (Antumn 1985), pp.648-667.
25 Neter J., "Two Case Studies on Use of Regression for Analytical Review, "Symposium on Auditing Research N. University of Illinois, 1980, pp.293-337.
26 Stringer, K.W., " A Statistical Technique for Analytical Review," Journal of Accounting Research ( Supplement 1975 ) , pp.1- 9.
27 Tabor, R.H., and J.T. Willis, "Empirical Evidence on the Changing Role of Analytical Review Procedures, " Auditing: A Journal of Practice and Theory (Spring 1985 ) , pp. 93-109.		zh_TW