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題名 審計證據資訊屬性對審計人員判斷影響之研究
作者 郭榮昌
貢獻者 蔡蜂霖
郭榮昌
日期 1988
上傳時間 4-May-2016 14:23:07 (UTC+8)
參考文獻 參考書目
一、中文部份
1.Meigs，Whittington & Meigs (Prnciples of Auditing:1985)，汪泱若譯，審計學，譯者刊行，民國七十五年八版。
2.何正群撰，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碩士論文，民國七十年六月。
3.林清山:心理與教育統計學。台北市，東華書局，民國七十五年七月十二版。
4.高松譯:美國會計師公會審計準則報告彙編:1至23號，自刊本，民國六十八年十二月。
5.張麗真撰，審計案件風險評估之研究，國立政治大學會計研究所碩士論文，民國七十六年六月。
6.康淑珍撰，審計憑證品質與審計風險之研究，國立政治大學會計研究所碩士論文，民國七十年六月。
7.陳正待撰，我國會計師事務所審計人員重要性判斷行為之研究，國立政治大學會計研究所碩士論文，民國七十六年六月。
8.鄭丁旺:中級會計學上冊，台北，自印，民國七十六年八月三版。

二、英文部份
1. Albrecht, William, "Toward Better and More Efficie: Audits", Journal of Accountancy, December 1977, pp. 48-50.
2. AICPA, "Professional Standards Volume A",
3. AICPA, "Professonal Stondards Volume B." Commerce Clearing Hource, 1984.
4. Ashton, Robert H. "Integrating Research ard Teachi: in Auditing: Fifteen Cases on Judgment and Decision Making." The Accounting Review 59 (January 1984): 78-97.
5. Bamber, E. Michael, "Expert Judgment in the Audit Team: A Source Reliability Approach, " Journal of Accounting Research 21 (Autumn 1983): 396-412.
6. Biggs, Stanley F. and T.J. Mock. "An Investigation of Auditor Decision Processes in the Evaluation of Internal Controls and Audit Scope Decisions." Journal of Accounting Research 21 (Spring 1983): 231-253.
7. Biggs, Stanley F. and John J. wild "An Investigation of Auditor Judgment in Analytical Revies." The Accounting Review 69 (October 1985) : 607–633.
8. Biggs, Stanley F. and John J. wild "A Note on the practice of Analytical Review." Auditing: A Journal of practice and Theory 3 (spring 1984): 68-79.
9. Blocher, E. John J. Willinghton "Analytical Review A Guide to Evaluationg Financial Statements" McGraw-Hill Book Company 1985.
10. Borgida, Eugent and Richard E. Nisbett, "The Differential Impact of Abstract V.S. Concrete Information on Decisions." Journal of Applied Psychology 7 (1977): 258-271.
11. Burns, Michael and Judea Pear, "Causal and Diagnostic Inferences: A Comparison of Validity." Organization Behavior and Human Performance 28 (1981): 379-394.
12. Dillard, Jesse F. "Cognitive Science and Decision making Reasearch in Accounting." Accounting Organizations and Society 9 (1984): 343-354.
13. Felix, William L., Jr. and William R. Kinney, Jr. "Research in the Auditors Opinion Formulation Formulation Process: State of Art." The Accounting Review 57 (April 1982): 245-271.
14. Fischhoff, Baruch, "Hindsight ≠ Foresight: The Effect of Outcome Knowledge on Judgment under Under Uncertainly." Journal of Experimental Psychology: Human Perception and Performance 1 (1975): 288-299.
15. Foster, G. "Financial Statement Analysis" Englewood Cliffs, N.J. : Prentice-Hall, 1978.
16. Holder, William, "Analytical Review Precedures in Planning the Audit: An Application Study," Auditing A Journal of Practice and Theory 2 (Spring 1983) 100-107.
17. Hylas, Robert E., and Robert H. Ashton, "Audit Detection of Financial Statement Errors." The Accounting Review 57 (October 1982) : 751–765.
18. Joyce, Edward J. "Expert Judgment in Audit Program Planning." Studies on Human Information Processing in Accounting, Supplement to the Journal of Accounting Research 14 (1976) : 29–67.
19. Joyce, Edward J. and Gary C. Biddle. "Anchoring Adjustment in Probabilistic Infererce in Auditing." Journal of Accounting Research 19(Spring 1981a): 120-145.
20. Joyce, Edward J. and Gaw C. Biddle. "An Anditor`s Judgments sufficientl, Regressive?" Journal of Accounting Research 19 (Autumn 1981 b): 323-349.
21. Kahneman, Daniel and Amos, Tversky, "Subjective Probability: A Judgment of Representativeness" Cognitive Psychology 3 (1972): 430-554.
22. Kahneman , Daniel and Amos Tversky." On the Prychololgy of Prediction" Psychological Review 80 (1972) 237-251.
23. Kinney, William R. , Jr. "Integrating Audit Tests: Regression Analysis and Partitioned Dollar Unit Sampling." Journal of Accounting Research 17 ( Autumn 1979): 456-475.
24. Kinney, William R., Jr. and Wilfred C. Uecker. "Mitigating the Consequences of Anchoring in Auditor Judgments." The Accounting Review 57 (January 1982) 55-69.
25. Lichtenstein, S. and Slovic P. "Reversals of Preference between Bids and Choices in Gambling Decisions." Journal of Experimental Psychology 99 (1971): 46-55.
26. Lichtenstein, s. and slovic P. "Response- Induced Reversals of Preference in Gambling: An Extended Replication in Las Vegas." Journal of Experimental Psychlogy 101 (1973) : 16.–20.
27. Lin, W. Thomas, Theodore J. Mock, Arnold Wright, "The Use of Analytic Hierarchy Process as an Aid in planning the Nature and Extert of Audit Procedures." Auditing: A Journal of Practice and Theory 4 ( Fall 1984) : 89–99.
28. Lindman, H. R. "Inconsistent Preferences among Gambles." Journal of Experimental Psychology 89t 1971): 390-397.
Mckee, Thomas E. "Developments in Analoxtical Review" CPA Journal, (January, 1982) pp. 36–42.
29. Nisbett, Richard and Lee Ross, Human Inferences: Strategies and Shortcoming of Social Judgment, Englewood Cliffs, New Jersey: Prentice Hall, 1980.
30. Slovic, P. "Choice Between Equally Alternatives" Journal of Experimental Psychology, Human Perce-t tion and Performance, 1 (August 1975): 280-287.
31. Stringer, K. "A Statistical Technique for Analytical Review." Studies on Statistical Methodology in Auditing, Supplement to the Journal of Accounting Research 13 (1975): 1-9.
32. Swiermga, R. J. , M. Gibbins, L. Larsson, and Janet L. Sweeney, "Experiments in the Heuristics of Human Information Processing." Studies on Human Information Processing in Accounting, Supplement to the Journal of Accounting Research 14 (1976): 159-187.
33. Tversky, Amos, "Intransitivity of Preferences." Psychological Review 76 (January 1969): 31-48.
34. Tversky, Amos, "Elimination by Aspects: A Theory of Choice." Psychological Reriew 79 (July 1972): 281–299.
35. Tversky, Amos and Daniel Kahneman. "Judgment under Uncertainly: Heuristics and Biases." Science 185 (1974): 1124-1131.
36. Tversky , Amers and Daniel Kahneman, "Causal schemata in judgments under uncertainty." In Progress in Social Psychology, pp. 49-72. Edited by M. Fishbein, Hillsdale, New Jersey: Lawerence Erbaum Associates, 1980.
37. Tversky, Amos and Daniel Kahneman. "The Framing of Decisions and the Psychology of Choice." Science 211 (January 1981): 453-458.
38. Wallace, Wanda A. "Analytical Reriw: Misconceptions, Applications and Experience-Part I." CPA Journal , January 1988, pp. 24–37.
39. Wallace, Wanda A. "Analytical Reriew: Misconceptions, Applications and Experience-Part II. " CPA Journal, February 1983, pp. 18-27.
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/#B2002005786
資料類型 thesis
dc.contributor.advisor 蔡蜂霖zh_TW
dc.contributor.author (Authors) 郭榮昌zh_TW
dc.creator (作者) 郭榮昌zh_TW
dc.date (日期) 1988en_US
dc.date.accessioned 4-May-2016 14:23:07 (UTC+8)-
dc.date.available 4-May-2016 14:23:07 (UTC+8)-
dc.date.issued (上傳時間) 4-May-2016 14:23:07 (UTC+8)-
dc.identifier (Other Identifiers) B2002005786en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90470-
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 研究動機與目的………1
第二節 研究限制與方法………3
第三節 論文結構………4
第二章 分析性複核程序之探討………7
第一節 分析性複核程序之意義與實施目的和時機………7
第二節 比較標準設定之方法………11
第三節 審計人員運用分析性複核時之判斷………18
第四節 分析性複核證據之資訊特性………26
第三章 有關文獻探討………31
第一節 直覺判斷之研究………31
第二節 資訊蒐集與處理………38
第三節 實驗設計的推演………44
第四章 研究實驗一………51
第一節 實驗設計………51
第二節 研究對象與施測過程………56
第三節 結果與討論………61
第五章 研究實驗二………73
第一節 實驗設計………73
第二節 結果與討論………79
第六章 結論與建議………87
第一節 結論………87
第二節 建議………89
參考書目………91
附錄………99

圖表目錄
表4-1 實驗一之實驗設計表………53
表4-2 問卷發出及收回統計表………57
表4-3 樣本性別分配表………58
表4-4 樣本職稱分配表………58
表4-5 樣本事務所經驗分配表………59
表4-6 樣本依具有會計師資格區分………59
表4-7 實驗一受試者第一部份回答之次數分配表………60
表4-8 實驗一受試者第一部份回答數之細格平均數與標準差………62
表4-9 實驗一受試者第一、二部份回答數差異之次數分配表………63
表4-10 實驗一受試者第一、三部份回答數差異之細格平均數與標準差………65
表4-11 實驗一假設2a至2d之t考驗表………65
表4-12 實驗一變異數分析摘要表之一………67
表4-13 實驗一兩細格平均數差異之檢定………67
表4-14 實驗一變異數分析摘要表之二(職稱為一因子) ………68
表4-15 實驗一變異數分析摘要表之三(事務所為一因子) ………69
表4-16 實驗一變異數分析摘要表之四(是否具有會計師資格為一因子) ………69
表4-17 實驗一共變數分析摘要表(事務所經驗為共變數) ………70
表5-1 實驗二問卷之機率資料………77
表5-2 實驗二之實驗設計表………78
表5-3 實驗二受試者回答數之次數分配表………80
表5-4 實驗二受試者回答數之細格平均數與標準差………81
表5-5 實驗二變異數分析摘要表之一………81
表5-6 實驗二受試者回答數調整後之細格平均數與標準差………82
表5-7 實驗二變異數分析摘要表之二(職稱為一因子) ………85
表5-8 實驗二變異數分析摘要表之三(事務所規模為一因子) ………85
表5-9 實驗二變異數分析摘要表之四(是否具有會計師資格為一因子) ………86
表5-10 實驗三共變數分析摘要表(事務所經驗為一因子) ………86		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002005786en_US
dc.title (題名) 審計證據資訊屬性對審計人員判斷影響之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考書目
一、中文部份
1.Meigs，Whittington & Meigs (Prnciples of Auditing:1985)，汪泱若譯，審計學，譯者刊行，民國七十五年八版。
2.何正群撰，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碩士論文，民國七十年六月。
3.林清山:心理與教育統計學。台北市，東華書局，民國七十五年七月十二版。
4.高松譯:美國會計師公會審計準則報告彙編:1至23號，自刊本，民國六十八年十二月。
5.張麗真撰，審計案件風險評估之研究，國立政治大學會計研究所碩士論文，民國七十六年六月。
6.康淑珍撰，審計憑證品質與審計風險之研究，國立政治大學會計研究所碩士論文，民國七十年六月。
7.陳正待撰，我國會計師事務所審計人員重要性判斷行為之研究，國立政治大學會計研究所碩士論文，民國七十六年六月。
8.鄭丁旺:中級會計學上冊，台北，自印，民國七十六年八月三版。

二、英文部份
1. Albrecht, William, "Toward Better and More Efficie: Audits", Journal of Accountancy, December 1977, pp. 48-50.
2. AICPA, "Professional Standards Volume A",
3. AICPA, "Professonal Stondards Volume B." Commerce Clearing Hource, 1984.
4. Ashton, Robert H. "Integrating Research ard Teachi: in Auditing: Fifteen Cases on Judgment and Decision Making." The Accounting Review 59 (January 1984): 78-97.
5. Bamber, E. Michael, "Expert Judgment in the Audit Team: A Source Reliability Approach, " Journal of Accounting Research 21 (Autumn 1983): 396-412.
6. Biggs, Stanley F. and T.J. Mock. "An Investigation of Auditor Decision Processes in the Evaluation of Internal Controls and Audit Scope Decisions." Journal of Accounting Research 21 (Spring 1983): 231-253.
7. Biggs, Stanley F. and John J. wild "An Investigation of Auditor Judgment in Analytical Revies." The Accounting Review 69 (October 1985) : 607–633.
8. Biggs, Stanley F. and John J. wild "A Note on the practice of Analytical Review." Auditing: A Journal of practice and Theory 3 (spring 1984): 68-79.
9. Blocher, E. John J. Willinghton "Analytical Review A Guide to Evaluationg Financial Statements" McGraw-Hill Book Company 1985.
10. Borgida, Eugent and Richard E. Nisbett, "The Differential Impact of Abstract V.S. Concrete Information on Decisions." Journal of Applied Psychology 7 (1977): 258-271.
11. Burns, Michael and Judea Pear, "Causal and Diagnostic Inferences: A Comparison of Validity." Organization Behavior and Human Performance 28 (1981): 379-394.
12. Dillard, Jesse F. "Cognitive Science and Decision making Reasearch in Accounting." Accounting Organizations and Society 9 (1984): 343-354.
13. Felix, William L., Jr. and William R. Kinney, Jr. "Research in the Auditors Opinion Formulation Formulation Process: State of Art." The Accounting Review 57 (April 1982): 245-271.
14. Fischhoff, Baruch, "Hindsight ≠ Foresight: The Effect of Outcome Knowledge on Judgment under Under Uncertainly." Journal of Experimental Psychology: Human Perception and Performance 1 (1975): 288-299.
15. Foster, G. "Financial Statement Analysis" Englewood Cliffs, N.J. : Prentice-Hall, 1978.
16. Holder, William, "Analytical Review Precedures in Planning the Audit: An Application Study," Auditing A Journal of Practice and Theory 2 (Spring 1983) 100-107.
17. Hylas, Robert E., and Robert H. Ashton, "Audit Detection of Financial Statement Errors." The Accounting Review 57 (October 1982) : 751–765.
18. Joyce, Edward J. "Expert Judgment in Audit Program Planning." Studies on Human Information Processing in Accounting, Supplement to the Journal of Accounting Research 14 (1976) : 29–67.
19. Joyce, Edward J. and Gary C. Biddle. "Anchoring Adjustment in Probabilistic Infererce in Auditing." Journal of Accounting Research 19(Spring 1981a): 120-145.
20. Joyce, Edward J. and Gaw C. Biddle. "An Anditor`s Judgments sufficientl, Regressive?" Journal of Accounting Research 19 (Autumn 1981 b): 323-349.
21. Kahneman, Daniel and Amos, Tversky, "Subjective Probability: A Judgment of Representativeness" Cognitive Psychology 3 (1972): 430-554.
22. Kahneman , Daniel and Amos Tversky." On the Prychololgy of Prediction" Psychological Review 80 (1972) 237-251.
23. Kinney, William R. , Jr. "Integrating Audit Tests: Regression Analysis and Partitioned Dollar Unit Sampling." Journal of Accounting Research 17 ( Autumn 1979): 456-475.
24. Kinney, William R., Jr. and Wilfred C. Uecker. "Mitigating the Consequences of Anchoring in Auditor Judgments." The Accounting Review 57 (January 1982) 55-69.
25. Lichtenstein, S. and Slovic P. "Reversals of Preference between Bids and Choices in Gambling Decisions." Journal of Experimental Psychology 99 (1971): 46-55.
26. Lichtenstein, s. and slovic P. "Response- Induced Reversals of Preference in Gambling: An Extended Replication in Las Vegas." Journal of Experimental Psychlogy 101 (1973) : 16.–20.
27. Lin, W. Thomas, Theodore J. Mock, Arnold Wright, "The Use of Analytic Hierarchy Process as an Aid in planning the Nature and Extert of Audit Procedures." Auditing: A Journal of Practice and Theory 4 ( Fall 1984) : 89–99.
28. Lindman, H. R. "Inconsistent Preferences among Gambles." Journal of Experimental Psychology 89t 1971): 390-397.
Mckee, Thomas E. "Developments in Analoxtical Review" CPA Journal, (January, 1982) pp. 36–42.
29. Nisbett, Richard and Lee Ross, Human Inferences: Strategies and Shortcoming of Social Judgment, Englewood Cliffs, New Jersey: Prentice Hall, 1980.
30. Slovic, P. "Choice Between Equally Alternatives" Journal of Experimental Psychology, Human Perce-t tion and Performance, 1 (August 1975): 280-287.
31. Stringer, K. "A Statistical Technique for Analytical Review." Studies on Statistical Methodology in Auditing, Supplement to the Journal of Accounting Research 13 (1975): 1-9.
32. Swiermga, R. J. , M. Gibbins, L. Larsson, and Janet L. Sweeney, "Experiments in the Heuristics of Human Information Processing." Studies on Human Information Processing in Accounting, Supplement to the Journal of Accounting Research 14 (1976): 159-187.
33. Tversky, Amos, "Intransitivity of Preferences." Psychological Review 76 (January 1969): 31-48.
34. Tversky, Amos, "Elimination by Aspects: A Theory of Choice." Psychological Reriew 79 (July 1972): 281–299.
35. Tversky, Amos and Daniel Kahneman. "Judgment under Uncertainly: Heuristics and Biases." Science 185 (1974): 1124-1131.
36. Tversky , Amers and Daniel Kahneman, "Causal schemata in judgments under uncertainty." In Progress in Social Psychology, pp. 49-72. Edited by M. Fishbein, Hillsdale, New Jersey: Lawerence Erbaum Associates, 1980.
37. Tversky, Amos and Daniel Kahneman. "The Framing of Decisions and the Psychology of Choice." Science 211 (January 1981): 453-458.
38. Wallace, Wanda A. "Analytical Reriw: Misconceptions, Applications and Experience-Part I." CPA Journal , January 1988, pp. 24–37.
39. Wallace, Wanda A. "Analytical Reriew: Misconceptions, Applications and Experience-Part II. " CPA Journal, February 1983, pp. 18-27.		zh_TW