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題名	應收帳款內部控制評估與審計程式規劃判斷之研究－－審計人員之判斷行為
作者	陳春宏
貢獻者	杜榮瑞陳春宏
日期	1989
上傳時間	4-May-2016 14:22:50 (UTC+8)
參考文獻	參考書目中文部份: 1.申佩芝，審計人員重要性判斷行為之研究──透視模型之應用，(台北:政大會計研究所碩士論文，民國77年6月)。 2.余政光編印，BMDP使用手冊，(台北:松崗電腦圖書資料有限公司，民國77年1月初版)。 3.杜榮瑞，"會計與人類資訊處理:理論與應用"，會計研究月刊第39期，(民國77年12月)，頁54-56。 4.杜榮瑞，"審計實務的文化觀"，會計研究月刊第42期刊，(民國78年3月)，頁24-26。 5.俞洪昭，重要性判斷行為之研究──透視模型之應用，(台北:政大會計研究所碩士論文，民國77年6月)。 6.陳正待，我國會計師事務所審計人員重要性判斷行為之研究，(台北:政大會計研究所碩士論文，民國76年6月)。 7.陳兆宏，"變異數分析下的統計值－w2之介紹"會計評論第22期，(政大會計研究所學會，民國76年12月)，頁120-145。 8.陳兆宏，審計人員內部控制判斷行為之研究一一透視模型之應用，(台北:政大會計研究所碩士論文，民國77年6月)。 9.審計準則委員會，審計準則公報第1號，(台北:中華民國財務會計研究發展基金會，民國74年12月修訂)。 10.嚴世傑譯，SPSS/PC+使用手冊，(台北:儒林圖書公司，民國76年4月修訂版)。二、英文部份: 1.Aly, H. F., and J. I. Duboff, "Statistical vs. Judgmental Sampling: An Empirical Study of Auditing the Accounts Receivable of a Small Retail Store," The Accounting Review (January 1971), PP.119-128. 2.American Institute of Certified Public Accountants, Statement on Auditing Standards No.1 (New York: AICPA, 1973). 3.Ashton, R. H., "Art Experimental Study of Internal Control Judgment," Journal of Accounting Research(Spring 1974a), PP.143-157. 4. ───, "Cue Utilization and Expert Judgments: A Comparison of Independent Auditors with Other Judges," Journal of Applied Psychology (August 1974b) . 5. ───, Human Information Processing in Accounting, 1982, American Accounting Association. 6. ───, and P. R. Brown, "Descriptive Modeling of Auditors` Internal Control Judgments: Replication and Extension," Journal of Accounting Research Spring 1980), PP.269-277. 7. ───, and S. S. Krammer, "Students as Surrogates in Behavioral Accounting Research: Some Evidence," Journal of Accounting Research (Spring 1980), PP.1-15. 8.Brehmer, B., "Effects of Communication and Feedback on Cognitive Conflict," Scandinavian Journal of Psychology (Third Quarter 1971), PP.205-216. 9.Cochran, W. G., and G. M. Cox, Experimental Designs (Wiley, 1957). 10.Crosby, M. A., "Bayesian Statistics in Auditing: A Comparison of Probability Elicitation Techniques, "The Accounting Review (April 1981), PP.335-365. 11.DeAngelo, L. E., "Auditor Size and Audit Quality," Journal of Accounting and Economics (December 1980), PP.183-199. 12.Duh, R. R., "Auditors` Internal Control Evaluation : A Cross-Cultural Exploration," Unpublished Working Paper, School of Management National Taiwan University, (1989). 13.Felix, W. L., Jr. and M. S. Niles, "Research in Internal Control Evaluation," Auditing: A Journal of Practice and Theory (Spring 1988), PP.43-60. 14.Gaumnitz, B. R., T. R. Nunamaker, J. J. Surdick, and M. F. Thomas, "Auditor Consensus in Internal Control Evaluation and Audit Program Planning, "Journal of Accounting Research (Autumn 1982), PP.745-755. 15.Goldberg, L. R., "Simple Methods or Simple Processes? Some Research on Clinical Judgments," American Psychologist (July 1968), PP.483-496. 16.Hamilton, R. E., and W. F. Wright, "The Evaluation of Internal Controls Over Payroll," Unpublished Manuscript, Stanford University, 1977. 17. ───, and ───, "Internal Control Judgments and Effects of Experience: Replications and Extensions," Journal of Accounting Research (Autumn 1982), PP.756-765. 18.Hammond, K. R., C. J. Hursch, and F. J. Todd, "Analyzing the Components of Clinical Inference,"Psychological Review (November 1964), PP.438-456. 19.Hays, W. L., Statistics (Holt, Rinehart and Winston, 1973). 20. ───, Statistics (Holt, Rinehart and Winston,1981). 21.Hofstede, G., "The Cultural Relativity of Organizational Practices and Theories," Journal of International Business Studies (Fall 1983), PP .75-89. 22. Joyce, E. J., "Expert Judgment in Audit Program Planning," Studies on Human Information Processing in Accounting , Supplement to Journal of Accounting Research (1976), PP.20-26. 23. ───, and G. C. Biddle, "Are Auditors` Judgments Sufficiently Regressive?" Journal of Accounting Research (Autumn 1981), PP.323-349. 24. ───, and R. Libby, "Behavioral Studies of Audit Decision Making," Journal of Accounting Literature; Vol.1, (Spring 1982), PP.103-123. 25.Kell, W. G., W. C. Boynton, and R. E. Ziegler, Modern Auditing, Third Editor, 1986. 26.Kinney, W. R., and B. A. Ritts, "Auditors` Sampling Behavior: An Empirical Study," Iowa Bureau of Business and Economic Research Working Paper Series, University of Iowa, Iowa City, 1973. 27. ───, and W. C. Uecker, "Mitigating the Consequences of Anchoring in Auditor Judgments," The Accounting Review, Vol. LVII, Np.1, (January 1982),PP.55-69. 28.Meigs, W. B., O. R. Whittington, and R. F. Meigs, Principles of Auditing, Eight Edition, Homewood, Illinois: Richard D. Irwin, Inc., 1985. 29.Messier, W. F., Jr., "The Effect of Experience and Firm Type on Materiality / Disclosure Judgments," Journal of Accounting Research (Autumn 1983), PP.611-618. 30.Reckers, P. M. J., and M. E. Taylor, "Consistency in Auditors` Evaluations of Internal Accounting Controls," Journal of Accounting, Auditing and Finance (Fall 1979), PP.42-55. 31.Tabor, R., "Internal Control Evaluations and Audit Program Revisions: Some Additional Evidence," Journal of Accounting Research (Spring 1983), PP.348-354. 32.Trotman, K. T., P. W. Yetton, and I. R. Zimmer, "Individual and Group Judgments of Internal Control Systems," Journal of Accounting Research (Spring 1983), PP.286-292. 33.Tuker, L. R., "A Suggested Alternative Formulation in the Developments by Hursch, Hammond, and Hursch, and by Hammond, Hursch, and Todd," Psychological Review (November 1964), PP.528-530. 34.Wright, A., "The Impact of CAP-Firm Size on Auditor Disclosure `Preferences," The Accounting Review(July 1983); `PP. 621-632. *表示作者為直接參閱。
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/#B2002005778
資料類型	thesis

dc.contributor.advisor	杜榮瑞	zh_TW
dc.contributor.author (Authors)	陳春宏	zh_TW
dc.creator (作者)	陳春宏	zh_TW
dc.date (日期)	1989	en_US
dc.date.accessioned	4-May-2016 14:22:50 (UTC+8)	-
dc.date.available	4-May-2016 14:22:50 (UTC+8)	-
dc.date.issued (上傳時間)	4-May-2016 14:22:50 (UTC+8)	-
dc.identifier (Other Identifiers)	B2002005778	en_US
dc.identifier.uri (URI)	http://nccur.lib.nccu.edu.tw/handle/140.119/90462	-
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………1 第一節研究動機………1 第二節研究目的………2 第三節名詞解釋………3 第四節論文結構………3 第二章文獻探討………5 第一節在審計方面的人類資訊處理研究………6 第二節透視模型………10 第三節內部控制評估及審計程式規劃判斷的實證研究………18 第四節事務所規模及審計人員經驗對審計判斷的影響………27 第三章研究方法………35 第一節研究工具………35 第二節受試者及施測程序………40 第三節變項及其操作定義………41 第四節統計方法………48 第四章結果與討論………51 第一節判斷政策………51 第二節判斷品質………59 第三節審計人員經驗和事務所規模對審計判斷的影響………77 第五章結論與建議………93 第一節結論………93 第二節研究限制………95 第三節建議………96 參考書目………99 附錄A 正式問卷………105 附錄B 共識係數表………111 圖表目錄圖目錄: 圖2-1 Brunswik的透視模型圖……….11 圖2-2 判斷指標圖………13 圖4-1 受試者內部控制評估的穩定性次數分配圖………65 圖4-2 受試者審計程式規劃判斷的穩定性次數分配圖………67 圖4-3 受試者內部控制評估的自我洞察程度分佈圖………71 圖4-4 受試者審計程式規劃判斷的自我洞察程度分佈圖………73 表目錄: 表3-1 第一次預試問卷的內容………36 表3-2 第一次預試結果………37 表3-3 第二次預試問卷內容摘要………39 表3-4.1 受試者經驗及所屬事務所分佈表………42 表3-4.2 受試者經驗及所屬事務所規模明細表………43 表3-5 第二位受試者內部控制評估的變異數分析表………46 表4-1 受試者的應收帳款內部控制評估模式………52 表4-2 受試者內部控制評估的主要效果顯著個數表………52 表4-3 受試者對各線索重視程度排名次數表(內部控制評估) ………53 表4-4 受試者的應收帳款審計程式規劃判斷模式………56 表4-5 受試者審計程式規劃判斷的主要效果顯著個數表………56 表4-6 受試者對各線索重視程度排名次數表(審計程式規劃判斷) ………58 表4-7 每位受試者內部控制評估平均共識表………60 表4-8 每位受試者審計程式規劃判斷平均共識表………62 表4-9 每位受試者內部控制評估的穩定性明細表………64 表4-10 每位受試者審計程式規劃判斷的穩定性明細表………66 表4-11 受試者內部控制評估的統計權數與主觀權數對照表………69 表4-12 受試者內部控制評估的自我洞察程度明細表………70 表4-13 受試者審計程式規劃判斷的自我洞察程度明細表………72 表4-14 受試者審計程式規劃判斷的統計權數與主觀權數對照表………74 表4-15 共識、穩定性及自我洞察程度三者之間的相關係數表(內部控制評估) ………76 表4-16 共識、穩定性及自我洞察程度三者之間的相關係數表(審計程式規劃判斷) ………76 表4-17 受試者內部控制評估及審計程式規劃判斷之間的相關係數明細表………78 表4-18 經驗與規模對主要效果顯著個數的影響(內部控制評估) ………79 表4-19 經驗與規模對主要效果所解釋總變異的影響(內部控制評估) ………80 表4-20 經驗與規模對主要效果顯著個數的影響(審計程式規劃判斷) ………81 表4-21 經驗與規模對主要效果所解釋總變異的影響(審計程式規劃判斷) ………82 表4-22 經驗及規模對共識之影響(內部控制評估) ………84 表4-23 經驗及規模對共識之影響(審計程式規劃判斷) ………85 表4-24 經驗及規模對穩定性的影響(內部控制評估) ………87 表4-25 經驗及規模對自我洞察程度的影響(內部控制評估) ………88 表4-26 經驗及規模對穩定性的影響(審計程式規劃判斷)………89 表4-27 經驗及規模對自我洞察程度的影響(審計程式規劃判斷) ………96	zh_TW
dc.source.uri (資料來源)	http://thesis.lib.nccu.edu.tw/record/#B2002005778	en_US
dc.title (題名)	應收帳款內部控制評估與審計程式規劃判斷之研究－－審計人員之判斷行為	zh_TW
dc.type (資料類型)	thesis	en_US
dc.relation.reference (參考文獻)	參考書目中文部份: 1.申佩芝，審計人員重要性判斷行為之研究──透視模型之應用，(台北:政大會計研究所碩士論文，民國77年6月)。 2.余政光編印，BMDP使用手冊，(台北:松崗電腦圖書資料有限公司，民國77年1月初版)。 3.杜榮瑞，"會計與人類資訊處理:理論與應用"，會計研究月刊第39期，(民國77年12月)，頁54-56。 4.杜榮瑞，"審計實務的文化觀"，會計研究月刊第42期刊，(民國78年3月)，頁24-26。 5.俞洪昭，重要性判斷行為之研究──透視模型之應用，(台北:政大會計研究所碩士論文，民國77年6月)。 6.陳正待，我國會計師事務所審計人員重要性判斷行為之研究，(台北:政大會計研究所碩士論文，民國76年6月)。 7.陳兆宏，"變異數分析下的統計值－w2之介紹"會計評論第22期，(政大會計研究所學會，民國76年12月)，頁120-145。 8.陳兆宏，審計人員內部控制判斷行為之研究一一透視模型之應用，(台北:政大會計研究所碩士論文，民國77年6月)。 9.審計準則委員會，審計準則公報第1號，(台北:中華民國財務會計研究發展基金會，民國74年12月修訂)。 10.嚴世傑譯，SPSS/PC+使用手冊，(台北:儒林圖書公司，民國76年4月修訂版)。二、英文部份: 1.Aly, H. F., and J. I. Duboff, "Statistical vs. Judgmental Sampling: An Empirical Study of Auditing the Accounts Receivable of a Small Retail Store," The Accounting Review (January 1971), PP.119-128. 2.American Institute of Certified Public Accountants, Statement on Auditing Standards No.1 (New York: AICPA, 1973). 3.Ashton, R. H., "Art Experimental Study of Internal Control Judgment," Journal of Accounting Research(Spring 1974a), PP.143-157. 4. ───, "Cue Utilization and Expert Judgments: A Comparison of Independent Auditors with Other Judges," Journal of Applied Psychology (August 1974b) . 5. ───, Human Information Processing in Accounting, 1982, American Accounting Association. 6. ───, and P. R. Brown, "Descriptive Modeling of Auditors` Internal Control Judgments: Replication and Extension," Journal of Accounting Research Spring 1980), PP.269-277. 7. ───, and S. S. Krammer, "Students as Surrogates in Behavioral Accounting Research: Some Evidence," Journal of Accounting Research (Spring 1980), PP.1-15. 8.Brehmer, B., "Effects of Communication and Feedback on Cognitive Conflict," Scandinavian Journal of Psychology (Third Quarter 1971), PP.205-216. 9.Cochran, W. G., and G. M. Cox, Experimental Designs (Wiley, 1957). 10.Crosby, M. A., "Bayesian Statistics in Auditing: A Comparison of Probability Elicitation Techniques, "The Accounting Review (April 1981), PP.335-365. 11.DeAngelo, L. E., "Auditor Size and Audit Quality," Journal of Accounting and Economics (December 1980), PP.183-199. 12.Duh, R. R., "Auditors` Internal Control Evaluation : A Cross-Cultural Exploration," Unpublished Working Paper, School of Management National Taiwan University, (1989). 13.Felix, W. L., Jr. and M. S. Niles, "Research in Internal Control Evaluation," Auditing: A Journal of Practice and Theory (Spring 1988), PP.43-60. 14.Gaumnitz, B. R., T. R. Nunamaker, J. J. Surdick, and M. F. Thomas, "Auditor Consensus in Internal Control Evaluation and Audit Program Planning, "Journal of Accounting Research (Autumn 1982), PP.745-755. 15.Goldberg, L. R., "Simple Methods or Simple Processes? Some Research on Clinical Judgments," American Psychologist (July 1968), PP.483-496. 16.Hamilton, R. E., and W. F. Wright, "The Evaluation of Internal Controls Over Payroll," Unpublished Manuscript, Stanford University, 1977. 17. ───, and ───, "Internal Control Judgments and Effects of Experience: Replications and Extensions," Journal of Accounting Research (Autumn 1982), PP.756-765. 18.Hammond, K. R., C. J. Hursch, and F. J. Todd, "Analyzing the Components of Clinical Inference,"Psychological Review (November 1964), PP.438-456. 19.Hays, W. L., Statistics (Holt, Rinehart and Winston, 1973). 20. ───, Statistics (Holt, Rinehart and Winston,1981). 21.Hofstede, G., "The Cultural Relativity of Organizational Practices and Theories," Journal of International Business Studies (Fall 1983), PP .75-89. 22. Joyce, E. J., "Expert Judgment in Audit Program Planning," Studies on Human Information Processing in Accounting , Supplement to Journal of Accounting Research (1976), PP.20-26. 23. ───, and G. C. Biddle, "Are Auditors` Judgments Sufficiently Regressive?" Journal of Accounting Research (Autumn 1981), PP.323-349. 24. ───, and R. Libby, "Behavioral Studies of Audit Decision Making," Journal of Accounting Literature; Vol.1, (Spring 1982), PP.103-123. 25.Kell, W. G., W. C. Boynton, and R. E. Ziegler, Modern Auditing, Third Editor, 1986. 26.Kinney, W. R., and B. A. Ritts, "Auditors` Sampling Behavior: An Empirical Study," Iowa Bureau of Business and Economic Research Working Paper Series, University of Iowa, Iowa City, 1973. 27. ───, and W. C. Uecker, "Mitigating the Consequences of Anchoring in Auditor Judgments," The Accounting Review, Vol. LVII, Np.1, (January 1982),PP.55-69. 28.Meigs, W. B., O. R. Whittington, and R. F. Meigs, Principles of Auditing, Eight Edition, Homewood, Illinois: Richard D. Irwin, Inc., 1985. 29.Messier, W. F., Jr., "The Effect of Experience and Firm Type on Materiality / Disclosure Judgments," Journal of Accounting Research (Autumn 1983), PP.611-618. 30.Reckers, P. M. J., and M. E. Taylor, "Consistency in Auditors` Evaluations of Internal Accounting Controls," Journal of Accounting, Auditing and Finance (Fall 1979), PP.42-55. 31.Tabor, R., "Internal Control Evaluations and Audit Program Revisions: Some Additional Evidence," Journal of Accounting Research (Spring 1983), PP.348-354. 32.Trotman, K. T., P. W. Yetton, and I. R. Zimmer, "Individual and Group Judgments of Internal Control Systems," Journal of Accounting Research (Spring 1983), PP.286-292. 33.Tuker, L. R., "A Suggested Alternative Formulation in the Developments by Hursch, Hammond, and Hursch, and by Hammond, Hursch, and Todd," Psychological Review (November 1964), PP.528-530. 34.Wright, A., "The Impact of CAP-Firm Size on Auditor Disclosure `Preferences," The Accounting Review(July 1983); `PP. 621-632. *表示作者為直接參閱。	zh_TW