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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\n一、中文部份\n1.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。\n2.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。\n3.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。\n4.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。\n5.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。\n6.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。\n7.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。\n8.鄭丁旺:中級會計學上冊，台北，自印，民國七十六年八月三版。\n\n二、英文部份\n1. Albrecht, William, "Toward Better and More Efficie: Audits", Journal of Accountancy, December 1977, pp. 48-50.\n2. AICPA, "Professional Standards Volume A",\n3. AICPA, "Professonal Stondards Volume B." Commerce Clearing Hource, 1984.\n4. Ashton, Robert H. "Integrating Research ard Teachi: in Auditing: Fifteen Cases on Judgment and Decision Making." The Accounting Review 59 (January 1984): 78-97.\n5. Bamber, E. Michael, "Expert Judgment in the Audit Team: A Source Reliability Approach, " Journal of Accounting Research 21 (Autumn 1983): 396-412.\n6. 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.\n7. Biggs, Stanley F. and John J. wild "An Investigation of Auditor Judgment in Analytical Revies." The Accounting Review 69 (October 1985) : 607–633.\n8. 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.\n9. Blocher, E. John J. Willinghton "Analytical Review A Guide to Evaluationg Financial Statements" McGraw-Hill Book Company 1985.\n10. 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.\n11. Burns, Michael and Judea Pear, "Causal and Diagnostic Inferences: A Comparison of Validity." Organization Behavior and Human Performance 28 (1981): 379-394.\n12. Dillard, Jesse F. "Cognitive Science and Decision making Reasearch in Accounting." Accounting Organizations and Society 9 (1984): 343-354.\n13. 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.\n14. 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.\n15. Foster, G. "Financial Statement Analysis" Englewood Cliffs, N.J. : Prentice-Hall, 1978.\n16. Holder, William, "Analytical Review Precedures in Planning the Audit: An Application Study," Auditing A Journal of Practice and Theory 2 (Spring 1983) 100-107.\n17. Hylas, Robert E., and Robert H. Ashton, "Audit Detection of Financial Statement Errors." The Accounting Review 57 (October 1982) : 751–765.\n18. 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.\n19. Joyce, Edward J. and Gary C. Biddle. "Anchoring Adjustment in Probabilistic Infererce in Auditing." Journal of Accounting Research 19(Spring 1981a): 120-145.\n20. Joyce, Edward J. and Gaw C. Biddle. "An Anditor`s Judgments sufficientl, Regressive?" Journal of Accounting Research 19 (Autumn 1981 b): 323-349.\n21. Kahneman, Daniel and Amos, Tversky, "Subjective Probability: A Judgment of Representativeness" Cognitive Psychology 3 (1972): 430-554.\n22. Kahneman , Daniel and Amos Tversky." On the Prychololgy of Prediction" Psychological Review 80 (1972) 237-251.\n23. Kinney, William R. , Jr. "Integrating Audit Tests: Regression Analysis and Partitioned Dollar Unit Sampling." Journal of Accounting Research 17 ( Autumn 1979): 456-475.\n24. Kinney, William R., Jr. and Wilfred C. Uecker. "Mitigating the Consequences of Anchoring in Auditor Judgments." The Accounting Review 57 (January 1982) 55-69.\n25. Lichtenstein, S. and Slovic P. "Reversals of Preference between Bids and Choices in Gambling Decisions." Journal of Experimental Psychology 99 (1971): 46-55.\n26. 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.\n27. 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.\n28. Lindman, H. R. "Inconsistent Preferences among Gambles." Journal of Experimental Psychology 89t 1971): 390-397.\nMckee, Thomas E. "Developments in Analoxtical Review" CPA Journal, (January, 1982) pp. 36–42.\n29. Nisbett, Richard and Lee Ross, Human Inferences: Strategies and Shortcoming of Social Judgment, Englewood Cliffs, New Jersey: Prentice Hall, 1980.\n30. Slovic, P. "Choice Between Equally Alternatives" Journal of Experimental Psychology, Human Perce-t tion and Performance, 1 (August 1975): 280-287.\n31. 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.\n32. 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.\n33. Tversky, Amos, "Intransitivity of Preferences." Psychological Review 76 (January 1969): 31-48.\n34. Tversky, Amos, "Elimination by Aspects: A Theory of Choice." Psychological Reriew 79 (July 1972): 281–299.\n35. Tversky, Amos and Daniel Kahneman. "Judgment under Uncertainly: Heuristics and Biases." Science 185 (1974): 1124-1131.\n36. 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.\n37. Tversky, Amos and Daniel Kahneman. "The Framing of Decisions and the Psychology of Choice." Science 211 (January 1981): 453-458.\n38. Wallace, Wanda A. "Analytical Reriw: Misconceptions, Applications and Experience-Part I." CPA Journal , January 1988, pp. 24–37.\n39. 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) https://ah.lib.nccu.edu.tw/item?item_id=102396-
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\n第一章 緒論………1\n第一節 研究動機與目的………1\n第二節 研究限制與方法………3\n第三節 論文結構………4\n第二章 分析性複核程序之探討………7\n第一節 分析性複核程序之意義與實施目的和時機………7\n第二節 比較標準設定之方法………11\n第三節 審計人員運用分析性複核時之判斷………18\n第四節 分析性複核證據之資訊特性………26\n第三章 有關文獻探討………31\n第一節 直覺判斷之研究………31\n第二節 資訊蒐集與處理………38\n第三節 實驗設計的推演………44\n第四章 研究實驗一………51\n第一節 實驗設計………51\n第二節 研究對象與施測過程………56\n第三節 結果與討論………61\n第五章 研究實驗二………73\n第一節 實驗設計………73\n第二節 結果與討論………79\n第六章 結論與建議………87\n第一節 結論………87\n第二節 建議………89\n參考書目………91\n附錄………99\n\n圖表目錄\n表4-1 實驗一之實驗設計表………53\n表4-2 問卷發出及收回統計表………57\n表4-3 樣本性別分配表………58\n表4-4 樣本職稱分配表………58\n表4-5 樣本事務所經驗分配表………59\n表4-6 樣本依具有會計師資格區分………59\n表4-7 實驗一受試者第一部份回答之次數分配表………60\n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\n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\n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\n表4-11 實驗一假設2a至2d之t考驗表………65\n表4-12 實驗一變異數分析摘要表之一………67\n表4-13 實驗一兩細格平均數差異之檢定………67\n表4-14 實驗一變異數分析摘要表之二(職稱為一因子) ………68\n表4-15 實驗一變異數分析摘要表之三(事務所為一因子) ………69\n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\n表4-17 實驗一共變數分析摘要表(事務所經驗為共變數) ………70\n表5-1 實驗二問卷之機率資料………77\n表5-2 實驗二之實驗設計表………78\n表5-3 實驗二受試者回答數之次數分配表………80\n表5-4 實驗二受試者回答數之細格平均數與標準差………81\n表5-5 實驗二變異數分析摘要表之一………81\n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\n表5-7 實驗二變異數分析摘要表之二(職稱為一因子) ………85\n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\n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\n表5-10 實驗三共變數分析摘要表(事務所經驗為一因子) ………86zh_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\n一、中文部份\n1.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。\n2.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。\n3.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。\n4.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。\n5.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。\n6.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。\n7.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。\n8.鄭丁旺:中級會計學上冊，台北，自印，民國七十六年八月三版。\n\n二、英文部份\n1. Albrecht, William, "Toward Better and More Efficie: Audits", Journal of Accountancy, December 1977, pp. 48-50.\n2. AICPA, "Professional Standards Volume A",\n3. AICPA, "Professonal Stondards Volume B." Commerce Clearing Hource, 1984.\n4. Ashton, Robert H. "Integrating Research ard Teachi: in Auditing: Fifteen Cases on Judgment and Decision Making." The Accounting Review 59 (January 1984): 78-97.\n5. Bamber, E. Michael, "Expert Judgment in the Audit Team: A Source Reliability Approach, " Journal of Accounting Research 21 (Autumn 1983): 396-412.\n6. 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.\n7. Biggs, Stanley F. and John J. wild "An Investigation of Auditor Judgment in Analytical Revies." The Accounting Review 69 (October 1985) : 607–633.\n8. 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.\n9. Blocher, E. John J. Willinghton "Analytical Review A Guide to Evaluationg Financial Statements" McGraw-Hill Book Company 1985.\n10. 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.\n11. Burns, Michael and Judea Pear, "Causal and Diagnostic Inferences: A Comparison of Validity." Organization Behavior and Human Performance 28 (1981): 379-394.\n12. Dillard, Jesse F. "Cognitive Science and Decision making Reasearch in Accounting." Accounting Organizations and Society 9 (1984): 343-354.\n13. 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.\n14. 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.\n15. Foster, G. "Financial Statement Analysis" Englewood Cliffs, N.J. : Prentice-Hall, 1978.\n16. Holder, William, "Analytical Review Precedures in Planning the Audit: An Application Study," Auditing A Journal of Practice and Theory 2 (Spring 1983) 100-107.\n17. Hylas, Robert E., and Robert H. Ashton, "Audit Detection of Financial Statement Errors." The Accounting Review 57 (October 1982) : 751–765.\n18. 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.\n19. Joyce, Edward J. and Gary C. Biddle. "Anchoring Adjustment in Probabilistic Infererce in Auditing." Journal of Accounting Research 19(Spring 1981a): 120-145.\n20. Joyce, Edward J. and Gaw C. Biddle. "An Anditor`s Judgments sufficientl, Regressive?" Journal of Accounting Research 19 (Autumn 1981 b): 323-349.\n21. Kahneman, Daniel and Amos, Tversky, "Subjective Probability: A Judgment of Representativeness" Cognitive Psychology 3 (1972): 430-554.\n22. Kahneman , Daniel and Amos Tversky." On the Prychololgy of Prediction" Psychological Review 80 (1972) 237-251.\n23. Kinney, William R. , Jr. "Integrating Audit Tests: Regression Analysis and Partitioned Dollar Unit Sampling." Journal of Accounting Research 17 ( Autumn 1979): 456-475.\n24. Kinney, William R., Jr. and Wilfred C. Uecker. "Mitigating the Consequences of Anchoring in Auditor Judgments." The Accounting Review 57 (January 1982) 55-69.\n25. Lichtenstein, S. and Slovic P. "Reversals of Preference between Bids and Choices in Gambling Decisions." Journal of Experimental Psychology 99 (1971): 46-55.\n26. 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.\n27. 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.\n28. Lindman, H. R. "Inconsistent Preferences among Gambles." Journal of Experimental Psychology 89t 1971): 390-397.\nMckee, Thomas E. "Developments in Analoxtical Review" CPA Journal, (January, 1982) pp. 36–42.\n29. Nisbett, Richard and Lee Ross, Human Inferences: Strategies and Shortcoming of Social Judgment, Englewood Cliffs, New Jersey: Prentice Hall, 1980.\n30. Slovic, P. "Choice Between Equally Alternatives" Journal of Experimental Psychology, Human Perce-t tion and Performance, 1 (August 1975): 280-287.\n31. 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.\n32. 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.\n33. Tversky, Amos, "Intransitivity of Preferences." Psychological Review 76 (January 1969): 31-48.\n34. Tversky, Amos, "Elimination by Aspects: A Theory of Choice." Psychological Reriew 79 (July 1972): 281–299.\n35. Tversky, Amos and Daniel Kahneman. "Judgment under Uncertainly: Heuristics and Biases." Science 185 (1974): 1124-1131.\n36. 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.\n37. Tversky, Amos and Daniel Kahneman. "The Framing of Decisions and the Psychology of Choice." Science 211 (January 1981): 453-458.\n38. Wallace, Wanda A. "Analytical Reriw: Misconceptions, Applications and Experience-Part I." CPA Journal , January 1988, pp. 24–37.\n39. Wallace, Wanda A. "Analytical Reriew: Misconceptions, Applications and Experience-Part II. " CPA Journal, February 1983, pp. 18-27.zh_TW