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題名 會計專業對審計教育之認知
作者 侯淑惠
貢獻者 鄭丁旺
侯淑惠
日期 1989
上傳時間 4-May-2016 14:22:43 (UTC+8)
參考文獻 參考資料
一、中文資料
1.孫邦正著，六十年來的中國教育，民國六十年，中正書局。
2.教育部高教司編訂，修定大學課程報告書，民國六十二年五月。
3.教育部編印，第四次中華民國教育年鑑，民國六十三年。
4.教育部高教司編訂，修定大學必修科目表，自民國二十七年至民國七十二年共七冊。
5.郭承緒著，審計理論與實務。
6.雷國鼎著，高等教育研究:我國高等教育的改進問題。
7.歸行白著，企業內部審核制度之研究，國立政治大學會計研究所碩士論文，民國六十四年六月。
8.丁寧著，會計教育問題研究，國立政治大學會計研究所碩士論文，民國六十六年六月。
9.黃希涵著，大學會計專業教育與就業之研究，國立政治大學會計研究所碩士論文，民國六十七年六月。
10.蔡明和著，我國會計教育體系之研究，國立政治大學會計研究所碩士論文，民國六十八年六月。
11.郭堯明著，我國會計師再教育問題之研究，國立政治大學會計研究所碩士論文，民國六十八年六月。
12.陳炳權著，大學教育(一)，中國文化出版事業社，民國六十八年。
13.中國教育學會主編，高等教育研究，現代教育叢書，中正書局印行。
14.張榕梨著，高職會計專業教育與就業之研究，國立政治大學會計研究所碩士論文，民國七十三年六月。
15.國立政治大學會計研究所學會編印，會計評論第22期──政治大學會計研究所碩士論文一覽表，民國七十六年十二月出版。
16.中華民國企業內部稽核協會成立大會手冊，民國七十七年一月十五日。
17.會計研究月刊第37期與第38期，民國七十七年。
18.財政部證券管理委員會函(75)台財證稽第00522號;民國七十五年五月十七日。
19.會計研究月刊社主辦「全國會計教育問題座談會」之原始書面資料，民國七十七年。
20.如何選系?`中華徵信所關係機構、市場與行情雜誌編印，民國七十七年五月出版。
21.林清山著，心理與教育統計學，台北，東華書局，民國七十五年七月十二版。
22.楊國樞、文崇一、吳聰賢、李亦園編，社會及行為科學研究法，台北:東華書局，民國七十五年七月九版。
23.馮拙人譯，審計學原理，第八版，民國七十五年八月;Walter B. Meigs,O. Ray Whittington & Robert F. Meigs原著，第五版。
24.吳文清譯著，現代審計學，第三版KELL、BOYNTON、ZIEGLER原著。

二、英文資料
1. American Accounting Association ," Report of Standards Rating Committee" ,The Accounting Review, 1954, XXIX, 38-44.
2. American Accounting Association, `" Report of the Committee on Course & Curriculum - General " , The Accounting Review,1964, XXXIX, 721-738.
3. American Accounting Association, " Report on the Committee on Professional Examinations" ,The Accounting Review, Supplement to Volume XLXT. 1976 , 1-37.
4. American Accounting Association, Researching the Accounting Curriculum : Strategies for Change, 1975 Symposium Papers.
5. Arens, A. A, `" the Auditing Curriculum -Is There a Need for Change ? " , Researching the Accounting Curriculum: Strategies for Change, 1975, 147-157.
#6. Ashburne, J. G. `" The Five-Year Professional Accounting Program," The Accounting Review, 1958,106.
7. Auditing Standards Board, `" Codification of Auditing Standards and Procedures ", Statement on Auditing Standards NO.1. (New York, AICPA, NOV. 1972) Sec. 110.01.
8. Blakeney, R. N., W. E. Holland, & M. T. Matteson, "The Auditor-Auditee Relationship: Some Behavioral Consideration and Implications for Auditing Education, " The Accounting Review,1976, 899-906.
9. Bremser, W. G., V. C. Brenner, & P. E. Dasher," The Feasibility of Professional Schools: An Empirical Study” ,The Accounting Review, 1977, 456- 473.
10. Brenner, V. C. "Some Observations on ` Student Values & their Implications for Accounting Education, " The Accounting Review,1973, 605-608.
11. Burns, T. J., `" Accounting Courses at 19 American Universities, " The Accounting Review, 1968, 137-147.
12. Burns, W. J. `" Beharioral Sciences in the Accounting Curriculum, " The Accounting Review, 1972, 591-595.
13. Chambers, A. D. `" Teaching Internal Auditing at University-an Example in Context, The Accounting Review, 1978, 143-147.
#14. Churchill, N. C. & W. W. Cooper," A Field Study of Inernal Auditing ", The Accounting Review, 1965, 767-781.
15. Clark, R. B, `" How Rlevant is Accounting Education? " ,Journal of Accountancy, 1963, 90-91.
16. Committee on Basic Auditing Concepts, A Statement of Basic Auditing Concepts (AAA,1973).
17. Committee on Auditing," Report of the Committee on Auditing 1972-73 " ,The Accounting Review, 1973, 157-175.
18. Committee on Auditing Education, " Report of the Committee on Auditing Education IT, The Accounting Review, supplement to Vol. XLVIII, 1973, 1-16.
19. Committee on Educational Standards." Report of the Committee on Educational Standards ", The Accounting Review, April 1964, 447-456.
20. Committee on the Study of the Ford & Carnegie Reports," Report of the Committee on the Study of the Ford & Carnegie Foundation Reports" ,The Accounting Review, April
1961.
#21. "Commission on Standards of Education & Experience for Certified Public Accountants",Standards of Education & Experience for CPAS. Ann Arbor: University of Michigan, Bureau of Business Research, 1956.
22. DeNard Stephen & John R. Thornton, " Recruiting: The New Horizen: How Technology and Change are Affecting Hiring " Journal of Accountancy, Oct. 1982, 40-45.
23. Galen, S. P. & R. A. White, " Communicating Effectively with Clients" , CPA Journal, Dec. 1983.
24. Grinaker, R. L. " The Auditing-Curriculum-Is There a Need for Change ? " , Researching the Accounting Curriculum: Strategies for Change, AAA, 1977, 127-145.
25. Grove, H. D. & R. S. Savich, "Attitude Research in Accounting:A model for Relibility & Validity Consideration`" , The Accounting Review, 1979, LIV(3), 522-537.
26. Hadley, G. D., & T. E. Balke, "A Comparison of Academic and Practitioner Views of Content Levels in the Undergraduate Accounting Curriculum",The Accounting Review, 1979, LIV, 383-389.
27. Kanter, Howard A. & Marshall K. Pitman, `" A Auditing Curriculum for the Future", Issue in Accounting Education, 1986.
28. Kirby, B. J., Auditing Curriculum in Profession Schools of Accounting as Perceived by Practicing Auditors & Auditing Education,1981.
29. Kreiser, L., "Maintaining & Improving the Audit Competence of CPAS: CPA and Selected User Reaction," The Accounting Review,1977, 427-437.
30. Lampe, James C., " A Practical EDP Audit/Retrieval System for Education." , The Accounting Review, Vol. LIII, NO.4, Oct. 1978.
31. Larson, K. D. " Schools of Accountancy: What should be their Objectives? " ,Journal of Accountancy, 1977, 78-83.
32. Mantz, R. K., & H. A. Sharaf, The Philosophy of Auditing,AAA, 1961.
33. McCormick, W.; Jr., " Trends in Education for Auditors" , The Accounting Review, 1973, 801-803.
34. Nelson, H. G.," Impast and Validity of the Ford & Carnegie Reports in Business Education ", The Accounting Review,1961, 179-185.
35. Neumann, F. L., "Auditing Education - a Decade of Transition:And Now? ",Journal of Accountancy, 1972, 87-90.
36. Olson, Wallace E., `" Accounting Profession in the 1980s, "Journal of Accountancy, 1979, 54-55,58-60.
37. Robertson, J. C. & C. H. Smith," Auditing and Professionalism at the Graduate Level", The .Accounting Review, 1973, 599-602.
#38. Roy, R. H. & MacNeill, J. H., Horizons for a Profession: The Common Body of Knowledge for CPAS, New York: AICPA,1967.
39. Sawyer, L. B., `" Modern Internal Auditing -wthe New Profession ", The Accounting Review, 1973, 176-178.
40. Siegel Philip H.," Auditor Performance & Educational Preparation:An Analysis" ,Issue in Accounting Education,1987,127-139
41. Stettler H. F., `" On Giving Guidance to the CPA Candidate " ,The Accounting Review, Vol. LIII, NO.2, April 1978.
#42. Tureblood, R. M.," Education for a Changing Profession " ,Journal of Accounting Research, 1963, 1(1), 86-94.
43. Van Voorhis, R. H., `" Internal Auditing Course in American Colleges" ,The Accounting` Review, 1942, 484-489.
#44. Vatter, H. G., The V.S. Economy in the 1950`S - an Economic History, New York: W. W. Norton & CO., Inc., 1963.
#45. Wolitzer, P., & S. Sandman, "Bridges between Accounting Education & Practitioners " , The CPA Journal, 1976, 23-25.
46. Ziegler, J. H. "Current Trends in the Teaching of Auditing ",The Accounting Review, 1972, 170.
#表示筆者未直接參閱該文獻。納入本研究之部分，係參考其他文獻之摘錄。
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/#B2002005774
資料類型 thesis
dc.contributor.advisor 鄭丁旺zh_TW
dc.contributor.author (Authors) 侯淑惠zh_TW
dc.creator (作者) 侯淑惠zh_TW
dc.date (日期) 1989en_US
dc.date.accessioned 4-May-2016 14:22:43 (UTC+8)-
dc.date.available 4-May-2016 14:22:43 (UTC+8)-
dc.date.issued (上傳時間) 4-May-2016 14:22:43 (UTC+8)-
dc.identifier (Other Identifiers) B2002005774en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90459-
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 目錄
第一章緒論
第一節 研究動機與目的………01
第二節 研究方法與限制………03
第三節 論文架構………06
第二章 審計教育之沿革及其相關研究
第一節 審計之定義與範疇………08
一、審計之定義………08
二、審計之範疇………09
第二節 審計教育之目標與沿革………13
一、審計教育之目標………13
二、我國審計教育之沿革………15
第三節 1950年代後審計教育之相關研究………21
一、一般商業課程之研究………22
二、與審計教育相關之研究………26
第三章 現代審計教育
第一節 審計教育之課程內容與教學方向………39
一、審計教育之課程內容………39
二、審計教育之教學方向………41
第二節 實務與學術之配合………45
一、審計人才之就業市場………45
二、實務學術攜手共創審計新境界………47
第三節 審計教育之發展趨勢………52
一、蛻變中的審計教育………52
二、審計教育之發展趨勢………59
第四章 研究方法
第一節 座談會………68
第二節 問卷調查………69
一、樣本之選擇………69
二、研究的假設及問卷的設計………71
三、施測與回函之整理………72
四、問卷之分析方法………73
第五章 會計專業對審計教育之認知
第一節 座談會───我國審計教育問題之檢討………78
第二節 會計專業對審計教育之認知───問卷調查結果與討論………81
第六章 結論與建議
第一節 結論………100
第二節 建議………101
參考資料………104
附錄一、變異數分析表與薛費氏事後檢定分析表………113
附錄二、座談會邀請函及參與人士………118
附錄三、問卷………121
圖表目錄
表2-1 審計之四種類型………10
表2-2 審計之三種類型………10
表2-3 我國歷年修訂審計學必修學分表………20
表4-1 本論文問卷回函統計表………73
表4-2-1 受試者───學術界之個人資料統計表………74
表4-2-2 受試者───實務界之個人資料統計表………75
表5-1-1 單因子變異數分析檢定「公司內部稽核人員應熟習審計課程內容」之結果………84
表5-1-2 單因子變異數分析檢定「會計師事務所審計人員應熟習審計課程內容」之結果………85
表5-2 單因子變異數分析檢定「學術與實務配合」之結果………88
表5-3 單因子變異數分析檢定「改進國內學校審計教育」之結果………90
表5-4 檢定審計課程之積差相關係數表………92
表5-5-1 T檢定分析表………94
表5-5-2 平均值分析表………94
表5-6-1 受試者───審計教師任課學校之教學背景彙總表………96
表5-6-2 受試者───實務界任職背景之彙總表………97		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002005774en_US
dc.title (題名) 會計專業對審計教育之認知zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考資料
一、中文資料
1.孫邦正著，六十年來的中國教育，民國六十年，中正書局。
2.教育部高教司編訂，修定大學課程報告書，民國六十二年五月。
3.教育部編印，第四次中華民國教育年鑑，民國六十三年。
4.教育部高教司編訂，修定大學必修科目表，自民國二十七年至民國七十二年共七冊。
5.郭承緒著，審計理論與實務。
6.雷國鼎著，高等教育研究:我國高等教育的改進問題。
7.歸行白著，企業內部審核制度之研究，國立政治大學會計研究所碩士論文，民國六十四年六月。
8.丁寧著，會計教育問題研究，國立政治大學會計研究所碩士論文，民國六十六年六月。
9.黃希涵著，大學會計專業教育與就業之研究，國立政治大學會計研究所碩士論文，民國六十七年六月。
10.蔡明和著，我國會計教育體系之研究，國立政治大學會計研究所碩士論文，民國六十八年六月。
11.郭堯明著，我國會計師再教育問題之研究，國立政治大學會計研究所碩士論文，民國六十八年六月。
12.陳炳權著，大學教育(一)，中國文化出版事業社，民國六十八年。
13.中國教育學會主編，高等教育研究，現代教育叢書，中正書局印行。
14.張榕梨著，高職會計專業教育與就業之研究，國立政治大學會計研究所碩士論文，民國七十三年六月。
15.國立政治大學會計研究所學會編印，會計評論第22期──政治大學會計研究所碩士論文一覽表，民國七十六年十二月出版。
16.中華民國企業內部稽核協會成立大會手冊，民國七十七年一月十五日。
17.會計研究月刊第37期與第38期，民國七十七年。
18.財政部證券管理委員會函(75)台財證稽第00522號;民國七十五年五月十七日。
19.會計研究月刊社主辦「全國會計教育問題座談會」之原始書面資料，民國七十七年。
20.如何選系?`中華徵信所關係機構、市場與行情雜誌編印，民國七十七年五月出版。
21.林清山著，心理與教育統計學，台北，東華書局，民國七十五年七月十二版。
22.楊國樞、文崇一、吳聰賢、李亦園編，社會及行為科學研究法，台北:東華書局，民國七十五年七月九版。
23.馮拙人譯，審計學原理，第八版，民國七十五年八月;Walter B. Meigs,O. Ray Whittington & Robert F. Meigs原著，第五版。
24.吳文清譯著，現代審計學，第三版KELL、BOYNTON、ZIEGLER原著。

二、英文資料
1. American Accounting Association ," Report of Standards Rating Committee" ,The Accounting Review, 1954, XXIX, 38-44.
2. American Accounting Association, `" Report of the Committee on Course & Curriculum - General " , The Accounting Review,1964, XXXIX, 721-738.
3. American Accounting Association, " Report on the Committee on Professional Examinations" ,The Accounting Review, Supplement to Volume XLXT. 1976 , 1-37.
4. American Accounting Association, Researching the Accounting Curriculum : Strategies for Change, 1975 Symposium Papers.
5. Arens, A. A, `" the Auditing Curriculum -Is There a Need for Change ? " , Researching the Accounting Curriculum: Strategies for Change, 1975, 147-157.
#6. Ashburne, J. G. `" The Five-Year Professional Accounting Program," The Accounting Review, 1958,106.
7. Auditing Standards Board, `" Codification of Auditing Standards and Procedures ", Statement on Auditing Standards NO.1. (New York, AICPA, NOV. 1972) Sec. 110.01.
8. Blakeney, R. N., W. E. Holland, & M. T. Matteson, "The Auditor-Auditee Relationship: Some Behavioral Consideration and Implications for Auditing Education, " The Accounting Review,1976, 899-906.
9. Bremser, W. G., V. C. Brenner, & P. E. Dasher," The Feasibility of Professional Schools: An Empirical Study” ,The Accounting Review, 1977, 456- 473.
10. Brenner, V. C. "Some Observations on ` Student Values & their Implications for Accounting Education, " The Accounting Review,1973, 605-608.
11. Burns, T. J., `" Accounting Courses at 19 American Universities, " The Accounting Review, 1968, 137-147.
12. Burns, W. J. `" Beharioral Sciences in the Accounting Curriculum, " The Accounting Review, 1972, 591-595.
13. Chambers, A. D. `" Teaching Internal Auditing at University-an Example in Context, The Accounting Review, 1978, 143-147.
#14. Churchill, N. C. & W. W. Cooper," A Field Study of Inernal Auditing ", The Accounting Review, 1965, 767-781.
15. Clark, R. B, `" How Rlevant is Accounting Education? " ,Journal of Accountancy, 1963, 90-91.
16. Committee on Basic Auditing Concepts, A Statement of Basic Auditing Concepts (AAA,1973).
17. Committee on Auditing," Report of the Committee on Auditing 1972-73 " ,The Accounting Review, 1973, 157-175.
18. Committee on Auditing Education, " Report of the Committee on Auditing Education IT, The Accounting Review, supplement to Vol. XLVIII, 1973, 1-16.
19. Committee on Educational Standards." Report of the Committee on Educational Standards ", The Accounting Review, April 1964, 447-456.
20. Committee on the Study of the Ford & Carnegie Reports," Report of the Committee on the Study of the Ford & Carnegie Foundation Reports" ,The Accounting Review, April
1961.
#21. "Commission on Standards of Education & Experience for Certified Public Accountants",Standards of Education & Experience for CPAS. Ann Arbor: University of Michigan, Bureau of Business Research, 1956.
22. DeNard Stephen & John R. Thornton, " Recruiting: The New Horizen: How Technology and Change are Affecting Hiring " Journal of Accountancy, Oct. 1982, 40-45.
23. Galen, S. P. & R. A. White, " Communicating Effectively with Clients" , CPA Journal, Dec. 1983.
24. Grinaker, R. L. " The Auditing-Curriculum-Is There a Need for Change ? " , Researching the Accounting Curriculum: Strategies for Change, AAA, 1977, 127-145.
25. Grove, H. D. & R. S. Savich, "Attitude Research in Accounting:A model for Relibility & Validity Consideration`" , The Accounting Review, 1979, LIV(3), 522-537.
26. Hadley, G. D., & T. E. Balke, "A Comparison of Academic and Practitioner Views of Content Levels in the Undergraduate Accounting Curriculum",The Accounting Review, 1979, LIV, 383-389.
27. Kanter, Howard A. & Marshall K. Pitman, `" A Auditing Curriculum for the Future", Issue in Accounting Education, 1986.
28. Kirby, B. J., Auditing Curriculum in Profession Schools of Accounting as Perceived by Practicing Auditors & Auditing Education,1981.
29. Kreiser, L., "Maintaining & Improving the Audit Competence of CPAS: CPA and Selected User Reaction," The Accounting Review,1977, 427-437.
30. Lampe, James C., " A Practical EDP Audit/Retrieval System for Education." , The Accounting Review, Vol. LIII, NO.4, Oct. 1978.
31. Larson, K. D. " Schools of Accountancy: What should be their Objectives? " ,Journal of Accountancy, 1977, 78-83.
32. Mantz, R. K., & H. A. Sharaf, The Philosophy of Auditing,AAA, 1961.
33. McCormick, W.; Jr., " Trends in Education for Auditors" , The Accounting Review, 1973, 801-803.
34. Nelson, H. G.," Impast and Validity of the Ford & Carnegie Reports in Business Education ", The Accounting Review,1961, 179-185.
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