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題名 審計報告資訊功能之研究-繼續經營問題之探討 作者 郭水義 貢獻者 汪泱若
郭水義日期 1989 上傳時間 4-May-2016 14:22:52 (UTC+8) 參考文獻 參考書目一、中文部分1.工商時報，"遠紡罷工事件損失慘重五月業績銳減逾二千萬"，工商時報第十五版，民國七十八年六月十日。2.中華民國公司法，民國七十二年十二月七日總統令公布。3.王可濟，"財務亮紅燈企業限危機"，會計研究月刊第43期，民國七十八年四月十日，頁21-7。4.林柄滄，"企業繼續經營之評估"，會計師會訊第八十二期，民國七十七年四月。*5.林煜宗，"本國銀行與外商銀行徵信問題之比較研究"，台北市銀月刊第十九卷第二期，民國七十七年二月二十五日，頁33-8。6.林清山，心理與教育統計學，台北:東華書局，民國七十七年二月第十四版。7.洪慶山，我國融資簽證制度之研究，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。8.財團法人中華民國會計研究發展基金會財務會計準則委員會，"會計政策之揭露"，財務會計準則公報第十五號，民國七十八年五月一日。9.財團法人中華民國會計研究發展基金會審計準則委員會，"繼續經營之評估"，審計準則公報第十六號，民國七十七年八月十五日。10.陳明道，"專家判斷鐵口直斷?由「繼續經營之評估」論會計師「專家判斷」之權責"，會計研究月刊第44期，民國七十八年五月十日，頁88-90。11.陳成庚，從使用者的觀點論審計報告的資訊功能，國立政治大學會計研究所未出版碩士論文，民國七十四年六月。12.許俐雅，審計溝通功能之研究──投資者對審計報告之了解，國立政治大學會計研究所未出版碩士論文，民國七十三年六月。13.程光蘅，銀行法概要，台北:三民書局，民國七十四年七月第九版。*14.銀行對企業授信規範編撰委員會，銀行對企業授信規範，財團法人金融人員研究訓練中心，民國七十六年一月第六版。15.鄭丁旺，中級會計學上冊，台北:作者自印，民國七十六年八月三版。16.顏信輝，會計資訊與本國銀行貸款決策關係之研究，國立政治大學會計研究所未出版碩士論文，民國七十七年六月。17.───，"「受限於」下台「無保留上場」「受限於」保留意見之意義及發展始末"，會計研究月刊第43期，民國七十八年四月十日，頁28-35。18.───，"「受限於」果真"受限"?「受限於」保留意見之爭議"，會計研究月刊第44期，民國七十八年五月十日，頁80-5。二、英文部分1.Accounting Principles Board, "Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprises, " APB Statement No.4 CAlCPA, 1970),par.1l7.2.Alderman, C. Wayne, "The Role of Uncertainty Qualifications:Evidence to Support the Tentative Conclusions of the Cohen Commission, " The Journal of Accountancy (November 1977), pp.97-100.3.American Intitute of Certified Public Accountants, Professional Standards Volume A, AU Section 150.02 (AICPA,1972) .4.Auditing Standards Board, "Reports on Audited Financial Statements," Statement on Auditing Standards No.2(AICPA,1974) .5.───, "The Auditor`s Considerations When a Question Arises About an Entity`s Continued Existence, " Statement on Auditing Standards No.34 (AICPA, 1981).6. ───, "Reports on Audited Financial Statements, " Statement on Auditing Standards No.58 (AICPA, 1988).7. ───, "The Auditor`s Consideration of an Entity`s Ability to Continue as a Going Concern," Statement on Auditing Standards No.59 (AICPA, 1988).8.Carmichael, D.R., Auditing Research Monograph No.1: The Auditor`s reporting Obligation (AICPA, 1972).9.Clark, Ronald L. and Maurice S. Newman, "Evaluating Continued Existence, " The CPA Journal (August 1986), pp.22-30.*10.Committee on Concepts and Standards Underlying Corporate Financial Statements, Accounting and Reporting Standards for Corporate Financial Statements (AAA, 1957).11.Ellingsen, John E., Kurt Pany and Peg Fagan, "SAS No.59:How To Evaluate Going Concern," The Journal of Accountancy(January 1989), pp.24-31.12.Elliott, Robert K. and Peter D. Jacobson, "Assessing the ASB`s Ten Exposure Drafts, " The CPA Journal (December 1987), pp.16-25.13.Fiancial Accounting Standards Board, "Recognition and Measurement in Financial Statement of Business Enterprise,"Statement of Financial Accounting Concepts No.5(FASB, 1984).14.Firth, Michael, "Qualified Audit Reports: Their Impact On Investment Decisions," The Accounting Review (July 1978), pp.642-51.15.Fremgen, James M., "The Going Concern Assumption: A Critical Appraisal," The Accounting Review (October,1968), pp.649-56.*16.Grady, Paul, "Inventory of General Accepted Accounting Principles for Business Enterprises," Accounting Research Study No.7 (AICPA, 1965).17.Guy, Dan M. and Jerry D. Sullivan, "The Expectation Gap Auditing Standards," Journal of Accountancy (April 1988), pp.36-46.18.Hendriksen, Eldon S., Accounting Theory, Fourth Edition (Richard D. Irwin, Inc., 1982).19.Hopwood, William, James Mckeown, and Jane Mutchler, "A Test of the Incremental Explanatory Power of Opinions Qualified for Consistency and Uncertainty," The Accounting Review (January 1989), pp.28-49.20. International Federation of Accountants, "Going Concern," International Auditing Guideline No.23 (IFAC, 1986).21.Killiugh, Larry N. and Hian C. Koh, "The Going Concern Concept," The CPA Journal (July 1986), pp.24-33.22.Konrath, Larry F., "Uncertainty and the Subject-to qualification: the auditor`s responsibility," Journal of Accountancy (May 1985), pp.132-44.*23.Lenhart, Norman J. and Philip L. Defliese, Montgomery`s Auditing, 8th Edition (The Ronald Press Co., 1957).24.Levitan, Alan Stuart, Prediction Failure: The Going Concern Assumption, unpublished PH. D. Dissertation,University of Kuntucky, 1983.*25.Libby, R., "Bankers` arid Auditors` Perceptions of the Message Communicated by the Audit Report," Journal of Accounting Research Vol.17 No.1(Spring 1979), pp.99-122.26.Mann, Andrew, "News Report," The" Journal of Accountancy(August 1982), pp.10,12,14.27.Mautz, R.K. and Hussein A. Sharaf, The Philosophy of Auditing (AAA, 1961).*28.Moonitz, Maurice, "The Basic Postulates of Accounting,"Accounting Research Study No.1 (AICPA, 1961).29.Munter, Paul and Thomas A. Ratcliffe, "Going Concern Questions," The CPA Journal (August 1981), pp.39-45.*30.Shank, J.K., J.F. Dillard and R.J. Murdock, "Lending officers` Attitudes Toward" Subject To" Audit Opinions,"The Journal of Commercial Bank Lending (March 1978),pp.31-45.31.Shank, J.K., J.F. Dillard and J.H. Bylinski, "What Do "Subject To" Auditors` Opinions Mean to Investors?,"Financial Analysts Journal (January-February 1979), pp.41-5.32.Sterling, Robert R., "The Going Concern: An Examination," The Accounting Review (July 1968), pp.481-502.33. Storey, Reed K., "Revenue Realization, Going Concern And Measurement of Income," The Accounting Review (April 1959), pp.232-38.*34.Webster`s Third New International Dictionary, Unbridged (Springfield, Mass.:G.&C. Merriam, 1961), p.1773.35.William, H. James, "Practitioners` Perspectives on Going Concern Issues," The CPA Journal (December 1984), pp.12-9.*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/#B2002005779 資料類型 thesis dc.contributor.advisor 汪泱若 zh_TW dc.contributor.author (Authors) 郭水義 zh_TW dc.creator (作者) 郭水義 zh_TW dc.date (日期) 1989 en_US dc.date.accessioned 4-May-2016 14:22:52 (UTC+8) - dc.date.available 4-May-2016 14:22:52 (UTC+8) - dc.date.issued (上傳時間) 4-May-2016 14:22:52 (UTC+8) - dc.identifier (Other Identifiers) B2002005779 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90463 - 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 目錄圖表目錄第一章 結論………1第一節 研究動機與目的………1第二節 研究假設………2第三節 研究限制………3第四節 論文架構………3第二章 文獻探討………7第一節 繼續經營觀念之探討………7第二節 繼續經營之評估………14第三節 審計報告「意見型態」之發展經過－繼續經營專題………29第四節 意見型態之爭議－繼續經營專題………37第五節 相關實證研究之探討………48第六節 研究假設之形成………57第三章 研究方法………59第一節 實驗一之研究方法………59第二節 實驗二之研究方法………63第四章 實證結果與分析………69第一節 實驗一之結果與分析………69第二節 實驗二之結果與分析………75第五章 結論與建議………83第一節 研究結論………83第二節 研究建議………84參考書目………87附錄一:問卷I………93附錄二:所長致各銀行徵信主管函………106附錄三:問卷II………107圖表目錄圖目錄圖1-1 本論文之基本架構………5圖2-1 SAS NO.59之決策流程圖………15圖2-2 繼續經營問題之處理方式:SAS No.34………38圖2-3 支持銷除「"受限於"保留意見」之審計觀點………43圖2-4 反對銷除「"受限於"保留意見」之審計觀點………44圖2-5 審計報告溝通之一致性………51表目錄表2-1 企業危機排行榜………19表2-2 審計意見之發展經過──繼續經營問題………36表2-3 SAS NO.34與SAS NO.59之比較………46表2-4 受試者表示應簽發之意見型態………50表2-5 預測精確性………51表2-6 知覺滿意程度………52表2-7 溝通一致性………53表2-8 Libby研究之自變項及其處理水準………54表4-1 實驗一之變異數分析彙總表………70表4-2 查核報告意見型態之主要效果………70表4-3 查核報告說明段位置之主要效果………72表4-4 實驗一之細格平均數………72表4-5 實驗一之逐步迴歸分析彙總表………74表4-6 實驗二之變異數分析彙總表………76表4-7 查核報告意見型態之主要效果………76表4-8 查核報告說明段位置之主要效果………78表4-9 實驗二之細格平均數………78表4-10 實驗二之逐步迴歸分析彙總表………79 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002005779 en_US dc.title (題名) 審計報告資訊功能之研究-繼續經營問題之探討 zh_TW dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 參考書目一、中文部分1.工商時報，"遠紡罷工事件損失慘重五月業績銳減逾二千萬"，工商時報第十五版，民國七十八年六月十日。2.中華民國公司法，民國七十二年十二月七日總統令公布。3.王可濟，"財務亮紅燈企業限危機"，會計研究月刊第43期，民國七十八年四月十日，頁21-7。4.林柄滄，"企業繼續經營之評估"，會計師會訊第八十二期，民國七十七年四月。*5.林煜宗，"本國銀行與外商銀行徵信問題之比較研究"，台北市銀月刊第十九卷第二期，民國七十七年二月二十五日，頁33-8。6.林清山，心理與教育統計學，台北:東華書局，民國七十七年二月第十四版。7.洪慶山，我國融資簽證制度之研究，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。8.財團法人中華民國會計研究發展基金會財務會計準則委員會，"會計政策之揭露"，財務會計準則公報第十五號，民國七十八年五月一日。9.財團法人中華民國會計研究發展基金會審計準則委員會，"繼續經營之評估"，審計準則公報第十六號，民國七十七年八月十五日。10.陳明道，"專家判斷鐵口直斷?由「繼續經營之評估」論會計師「專家判斷」之權責"，會計研究月刊第44期，民國七十八年五月十日，頁88-90。11.陳成庚，從使用者的觀點論審計報告的資訊功能，國立政治大學會計研究所未出版碩士論文，民國七十四年六月。12.許俐雅，審計溝通功能之研究──投資者對審計報告之了解，國立政治大學會計研究所未出版碩士論文，民國七十三年六月。13.程光蘅，銀行法概要，台北:三民書局，民國七十四年七月第九版。*14.銀行對企業授信規範編撰委員會，銀行對企業授信規範，財團法人金融人員研究訓練中心，民國七十六年一月第六版。15.鄭丁旺，中級會計學上冊，台北:作者自印，民國七十六年八月三版。16.顏信輝，會計資訊與本國銀行貸款決策關係之研究，國立政治大學會計研究所未出版碩士論文，民國七十七年六月。17.───，"「受限於」下台「無保留上場」「受限於」保留意見之意義及發展始末"，會計研究月刊第43期，民國七十八年四月十日，頁28-35。18.───，"「受限於」果真"受限"?「受限於」保留意見之爭議"，會計研究月刊第44期，民國七十八年五月十日，頁80-5。二、英文部分1.Accounting Principles Board, "Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprises, " APB Statement No.4 CAlCPA, 1970),par.1l7.2.Alderman, C. Wayne, "The Role of Uncertainty Qualifications:Evidence to Support the Tentative Conclusions of the Cohen Commission, " The Journal of Accountancy (November 1977), pp.97-100.3.American Intitute of Certified Public Accountants, Professional Standards Volume A, AU Section 150.02 (AICPA,1972) .4.Auditing Standards Board, "Reports on Audited Financial Statements," Statement on Auditing Standards No.2(AICPA,1974) .5.───, "The Auditor`s Considerations When a Question Arises About an Entity`s Continued Existence, " Statement on Auditing Standards No.34 (AICPA, 1981).6. ───, "Reports on Audited Financial Statements, " Statement on Auditing Standards No.58 (AICPA, 1988).7. ───, "The Auditor`s Consideration of an Entity`s Ability to Continue as a Going Concern," Statement on Auditing Standards No.59 (AICPA, 1988).8.Carmichael, D.R., Auditing Research Monograph No.1: The Auditor`s reporting Obligation (AICPA, 1972).9.Clark, Ronald L. and Maurice S. Newman, "Evaluating Continued Existence, " The CPA Journal (August 1986), pp.22-30.*10.Committee on Concepts and Standards Underlying Corporate Financial Statements, Accounting and Reporting Standards for Corporate Financial Statements (AAA, 1957).11.Ellingsen, John E., Kurt Pany and Peg Fagan, "SAS No.59:How To Evaluate Going Concern," The Journal of Accountancy(January 1989), pp.24-31.12.Elliott, Robert K. and Peter D. Jacobson, "Assessing the ASB`s Ten Exposure Drafts, " The CPA Journal (December 1987), pp.16-25.13.Fiancial Accounting Standards Board, "Recognition and Measurement in Financial Statement of Business Enterprise,"Statement of Financial Accounting Concepts No.5(FASB, 1984).14.Firth, Michael, "Qualified Audit Reports: Their Impact On Investment Decisions," The Accounting Review (July 1978), pp.642-51.15.Fremgen, James M., "The Going Concern Assumption: A Critical Appraisal," The Accounting Review (October,1968), pp.649-56.*16.Grady, Paul, "Inventory of General Accepted Accounting Principles for Business Enterprises," Accounting Research Study No.7 (AICPA, 1965).17.Guy, Dan M. and Jerry D. Sullivan, "The Expectation Gap Auditing Standards," Journal of Accountancy (April 1988), pp.36-46.18.Hendriksen, Eldon S., Accounting Theory, Fourth Edition (Richard D. Irwin, Inc., 1982).19.Hopwood, William, James Mckeown, and Jane Mutchler, "A Test of the Incremental Explanatory Power of Opinions Qualified for Consistency and Uncertainty," The Accounting Review (January 1989), pp.28-49.20. International Federation of Accountants, "Going Concern," International Auditing Guideline No.23 (IFAC, 1986).21.Killiugh, Larry N. and Hian C. Koh, "The Going Concern Concept," The CPA Journal (July 1986), pp.24-33.22.Konrath, Larry F., "Uncertainty and the Subject-to qualification: the auditor`s responsibility," Journal of Accountancy (May 1985), pp.132-44.*23.Lenhart, Norman J. and Philip L. Defliese, Montgomery`s Auditing, 8th Edition (The Ronald Press Co., 1957).24.Levitan, Alan Stuart, Prediction Failure: The Going Concern Assumption, unpublished PH. D. Dissertation,University of Kuntucky, 1983.*25.Libby, R., "Bankers` arid Auditors` Perceptions of the Message Communicated by the Audit Report," Journal of Accounting Research Vol.17 No.1(Spring 1979), pp.99-122.26.Mann, Andrew, "News Report," The" Journal of Accountancy(August 1982), pp.10,12,14.27.Mautz, R.K. and Hussein A. Sharaf, The Philosophy of Auditing (AAA, 1961).*28.Moonitz, Maurice, "The Basic Postulates of Accounting,"Accounting Research Study No.1 (AICPA, 1961).29.Munter, Paul and Thomas A. Ratcliffe, "Going Concern Questions," The CPA Journal (August 1981), pp.39-45.*30.Shank, J.K., J.F. Dillard and R.J. Murdock, "Lending officers` Attitudes Toward" Subject To" Audit Opinions,"The Journal of Commercial Bank Lending (March 1978),pp.31-45.31.Shank, J.K., J.F. Dillard and J.H. Bylinski, "What Do "Subject To" Auditors` Opinions Mean to Investors?,"Financial Analysts Journal (January-February 1979), pp.41-5.32.Sterling, Robert R., "The Going Concern: An Examination," The Accounting Review (July 1968), pp.481-502.33. Storey, Reed K., "Revenue Realization, Going Concern And Measurement of Income," The Accounting Review (April 1959), pp.232-38.*34.Webster`s Third New International Dictionary, Unbridged (Springfield, Mass.:G.&C. Merriam, 1961), p.1773.35.William, H. James, "Practitioners` Perspectives on Going Concern Issues," The CPA Journal (December 1984), pp.12-9.*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。 zh_TW
