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題名 美國會計師編製及檢討財務報表有關準則之研究
作者 方富美
貢獻者 高松
方富美
日期 1987
上傳時間 4-May-2016 17:10:57 (UTC+8)
摘要 論文提要
參考文獻 參考書目
一、中文部份
(一)書籍
汪泱若譯。審計學。台北:譯者出版，民國75年9月。

(二)期刊
陳中?。「會計師對未審定財務報表之責任」，法商學報，第18期。民國72年6月，頁151~163。
鄒芝臨。「不再混亂的"帳"」，會計研究月刊，第7期。民國75年4月，頁54~55。
區嘉玲編。「談地下會計黃牛」，會計研究月刊，第14期。民國75年11月，頁38~41。
張福淙。「評會計師代客記帳問題」，會計師會訊，第60期。民國75年6月，頁28。
鄭丁旺。「加強財務公開以保障交易安全」，會計研究月刊，第11期。民國75年8月，頁9。
譚日初。「杜絕會計黃牛要有決心」，會計研究月刊，第3期。民國74年12月，頁29~31。
蕭志奇。「會計檢定呼之欲出」，會計研究月刊，第19期。民國76年4月，頁28~29。
「公司預警制度已趨成熟」，會計研究月刊，第19期。民國76年4月，頁24~26。
「票據刑責取消與會計師代客記帳」，實用稅務，第121期。民國75年7月，頁1。

(三)未出版論文
李長聯。會計師對財務報表使用者法律責任之研究。國立政治大學會計研究所，碩士論文，民國75年6月。
何正群。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70年6月。
吳碧玉。會計原則超載之研究。國立政治大學會計研究所，碩士論文，民國75年6月。
林進源。我國會計師核閱公司財務報表準則之研究。國立政治大學會計研究所，碩士論文，民國74年12月。
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，碩士論文，民國73年6月。

二、外文部份
(一)書籍
American Institute of Certified Public Accountants. AICPA Professional Standards. Volume A. 台北：天一圖書公司，民國74年7月。
--------. AICPA Professional Standards. Volume B. Chicago: Commerce Clearing House, 1985.
--------. Codification of Statements on Auditing Standards Numbers 1 to 7. 台北:華泰書局,民國65年。
Grobstein, Michael; Loeb, Stephen E.; and Neary, Robert D. Auditing: A Risk Analysis Approach, Illinois: Richard D. Irwin Inc., 1985.
Mautz, R. K. and Sharaf, Hussein A. The Philosophy of Auditing. Florida: American Accounting Association, 1982.
Wise, T. A. “The Auditors Have Arrived". In Perspectives in Auditing, edited by D. R. Carmichael and John J. Willingham. 4th ed. New York: McGraw-Hill, 1985.
(二)期刊
Chazen, Charles. "Unaudited Financial Statement." The Journal of Accountancy, Nov. 1975, pp.88-91.
Chazen, Charles and Solomon, Kenneth I. "The `Unaudited` State of Affairs." The Journal of Accountancy, Dec. 1972, pp.41-45.
Clay, John R.; Guy, Dan M.; and Meals, Dennis R. "Solving Compilation and Review Practice Problems." The Journal of Accountancy, Sep. 1980, pp.74-83.
Clay, John R. and Holton, Stephen D. "Prescribed Form Engagements: Some Practical Guidance." The Journal of Accountancy, May 1982, pp.66-78.
Collins, Stephen H. "Malpractice Prevention and Risk Management." The Journal of Accountancy, July 1986, pp.52–58.
Committee on Auditing Procedure. "Recommendation Made to Clarify Accountant`s Representations When Opinion Is Not Expressed." The Journal of Accountancy, Jan. 1948, pp.38-39.
-------- . "Statement on Auditing Procedure No.23 Is Revised by Council to clarify its Application and to Explain Need for Its Adoption." . The Journal of Accountancy, June 1949, pp.468-469.
-------- . "Statement on Auditing Procedure No.32 : " Qualifications and Disclaimers` (Clarification of Reporting Standards)." The Journal of Accountancy, Jan. 1963, pp.67–73.
--------. "Statement on Auditing Procedure No.38 : Unaudited Financial Statements." The Journal of Accountancy, Nov. 1967, pp.59-61.
--------. "Statement on Auditing Procedure No. 42 : Reporting When a Certified Public Accountant Is Not Independent." The Journal of Accountancy, May, 1970, pp.61-62.
-------- . "Statement on Auditing Procedure No. 49 : Reports on Internal Control." The Journal of Accountancy, Feb. 1972, pp.64-68.
--------- "Statement on Auditing Procedure No.50 : Reporting on the Statement of Changes in Financial Position." The Journal of Accountancy, Feb. 1972, pp.68-70.
Committee on Generally Accepted Accounting Principles for Smaller and/or Closely Held Businesses, "Report of the Committee on Generally Accepted Accounting Principles for Smaller and/or Closely Held Businesses." The Journal of Accountancy, Oct. 1976, pp.116-120.
Dirkes, Kenneth J. and Deming, John R. "Audit, Compilation or Review?" (Accounting and Auditing) The CPA Journal, April 1980, pp.85-89.
Falk, Haim; Gobdel, Bruce C.; and Naus, James H. "Disclosure for Closely Held Corporations." The Journal of Accountancy, Oct. 1976, pp.85–89.
Fritzemeyer, Joe R., ed. "A Special Purpose Report on Internal Control." The Journal of Accountancy, May 1972, pp.72-75.
Gavin, Thomas A.; Hicks, Rebecca L.; and Decosimo, Joseph D. "CPAs` Liability to third Parties." The Journal of Accountancy, June 1984, pp.80–88.
Goldwasser, Dan L. "Liability Exposure in Compilation and Review." The CPA Journal, Sep. 1980, pp.27-31.
Gregory, Wm. R. "Unaudited, But OK?" The Journal of Accountancy, Feb. 1978, pp.61-65.
Gutberlet, Louis G. "An Accountant`s Awareness of Departures From GAAP or OCBOA in Less-Than-Audited Financial Statements." (Accounting and Review Services) Journal of Accounting, Auditing & Finance, Fall 1981, pp.53-58.
--------, "The Effect of Subsequent Events or the Subsequent Discovery of Information on an Accountant`s Compilation or Review Report." (Accounting and Review Services) Journal of Accounting, Auditing & Finance, Spring 1982, pp.256-263.
Guy, Dan M. and Winters, Alan J. "Unaudited Financial Statements: A Survey." The Journal of Accountancy, Dec. 1972, pp.46-53.
Ingram, Robert W.; Guy, Dan M.; Merei, Issam J.; and Justis, Robert T. "Disclosure Practices in Unaudited Financial Statements of Small Business." The Journal of Accountancy, Aug. 1977, pp.81-86.
Kelley, Thomas P. "Compilation and Review -- A Revolution in Practice." The CPA Journal, April 1979, pp. 19-27.
Miller, Robert D. "Compilation and Review: Standards` Impact on Risk." The Journal of Accountancy, July 1983, pp.60-74.
Munter, Paul and Ratcliffe, Thomas A. "Nonaudit Engagement." (Accounting and Auditing) The CPA Journal, July 1980, pp.74-79.
Nest, Richard A. "Statement No.38 -- Unaudited Financial Statements." The Journal of Accountancy, Feb. 1968, pp.63–67.
Solomon, Kenneth Ira; Chazen, Charles; and Miller, Richard L., Jr. "Compilation and Review : The Safety Factor." The Journal of Accountancy, July 1983, pp.50-58.
Weirich, Thomas R. and Pintar, George M. "Interpretation and, Flowchart of SSARs No. 1." The Journal of Accountancy, Nov. 1979, pp. 60-65.
Winters, Alan J. "Unaudited Statements : Review Procedures and Disclosures." The Journal of Accountancy, July 1976, pp.52–59.
"AICPA-NYSSCPA Brief in 1136 Tenants` Corporation Case." (Statements in Quotes) The Journal of Accountancy, Mar. 1971, pp. 57-63.
"SSARS No. 1 has brought positive change, say CPAs responding to national study."(News report) The Journal of Accountancy, Feb. 1981, p.7.
(三)未出版論文
Hartgraves, Alonzo Lee, Jr. "A study of The Role and Responsibilities of Certified Public Accountants in the Preparation of Unaudited Financial Statements. "Ph. D. dissertation, University of Georgia, 1975.
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/#B2002006266
資料類型 thesis
dc.contributor.advisor 高松zh_TW
dc.contributor.author (Authors) 方富美zh_TW
dc.creator (作者) 方富美zh_TW
dc.date (日期) 1987en_US
dc.date.accessioned 4-May-2016 17:10:57 (UTC+8)-
dc.date.available 4-May-2016 17:10:57 (UTC+8)-
dc.date.issued (上傳時間) 4-May-2016 17:10:57 (UTC+8)-
dc.identifier (Other Identifiers) B2002006266en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90885-
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.abstract (摘要) 論文提要zh_TW
dc.description.tableofcontents 目錄
誌謝………I
論文提要………II
目錄………III
圖表目次………V
第一章 緒論………1
第一節 研究動機與目的………1
第二節 研究範圍、方法與限制………4
第三節 名詞定義………6
第四節 論文架構………7
第二章 會計師編製及檢討財務報表準則之歷史發展過程………11
第一節 強調審計功能(1896年至1940年) ………12
第二節 非審計業務之擴展(1941年至1960年) ………15
第三節 未經審計財務報表專業準則之發展(1961年至1970年) ………19
第四節 「會計及檢討服務準則聲明」之發佈(1971年以後) ………29
第五節 本章彙總………42
第三章 會計師編製及檢討財務報表之準則………51
第一節 確定適當性質之服務………52
第二節 實施詢問及分析性程序………59
第三節 個別情況之因應措施………62
第四節 會計師之報告………73
第五節 「會計及檢討服務準則聲明」之檢討………76
第六節 本章彙總………84
第四章 會計師編製及檢討財務報表之責任………93
第一節 編製及檢討財務報表之責任………93
第二節 會計師責任之擴大………112
第三節 責任負擔之控制………119
第四節 本章彙總………133
第五章 彙總及建議………143
第一節 彙總………143
第二節 建議………147
參考書目………150

圖表目次
表
2-4-1 對1136 Tenants` Corp.案的瞭解程度與使用委託害書的情形(Guy & Winters的問卷調查結果) ………31

圖
3-3-1 違背公認會計原理之處理(第38號「審計程序聲明」) ………64
3-3-2 違背公認會計原理或綜合會計基礎之處理(「會計及檢討服務準則聲明」) ………65
3-4-1 溝通的過程………75		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002006266en_US
dc.title (題名) 美國會計師編製及檢討財務報表有關準則之研究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
(一)書籍
汪泱若譯。審計學。台北:譯者出版，民國75年9月。

(二)期刊
陳中?。「會計師對未審定財務報表之責任」，法商學報，第18期。民國72年6月，頁151~163。
鄒芝臨。「不再混亂的"帳"」，會計研究月刊，第7期。民國75年4月，頁54~55。
區嘉玲編。「談地下會計黃牛」，會計研究月刊，第14期。民國75年11月，頁38~41。
張福淙。「評會計師代客記帳問題」，會計師會訊，第60期。民國75年6月，頁28。
鄭丁旺。「加強財務公開以保障交易安全」，會計研究月刊，第11期。民國75年8月，頁9。
譚日初。「杜絕會計黃牛要有決心」，會計研究月刊，第3期。民國74年12月，頁29~31。
蕭志奇。「會計檢定呼之欲出」，會計研究月刊，第19期。民國76年4月，頁28~29。
「公司預警制度已趨成熟」，會計研究月刊，第19期。民國76年4月，頁24~26。
「票據刑責取消與會計師代客記帳」，實用稅務，第121期。民國75年7月，頁1。

(三)未出版論文
李長聯。會計師對財務報表使用者法律責任之研究。國立政治大學會計研究所，碩士論文，民國75年6月。
何正群。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70年6月。
吳碧玉。會計原則超載之研究。國立政治大學會計研究所，碩士論文，民國75年6月。
林進源。我國會計師核閱公司財務報表準則之研究。國立政治大學會計研究所，碩士論文，民國74年12月。
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，碩士論文，民國73年6月。

二、外文部份
(一)書籍
American Institute of Certified Public Accountants. AICPA Professional Standards. Volume A. 台北：天一圖書公司，民國74年7月。
--------. AICPA Professional Standards. Volume B. Chicago: Commerce Clearing House, 1985.
--------. Codification of Statements on Auditing Standards Numbers 1 to 7. 台北:華泰書局,民國65年。
Grobstein, Michael; Loeb, Stephen E.; and Neary, Robert D. Auditing: A Risk Analysis Approach, Illinois: Richard D. Irwin Inc., 1985.
Mautz, R. K. and Sharaf, Hussein A. The Philosophy of Auditing. Florida: American Accounting Association, 1982.
Wise, T. A. “The Auditors Have Arrived". In Perspectives in Auditing, edited by D. R. Carmichael and John J. Willingham. 4th ed. New York: McGraw-Hill, 1985.
(二)期刊
Chazen, Charles. "Unaudited Financial Statement." The Journal of Accountancy, Nov. 1975, pp.88-91.
Chazen, Charles and Solomon, Kenneth I. "The `Unaudited` State of Affairs." The Journal of Accountancy, Dec. 1972, pp.41-45.
Clay, John R.; Guy, Dan M.; and Meals, Dennis R. "Solving Compilation and Review Practice Problems." The Journal of Accountancy, Sep. 1980, pp.74-83.
Clay, John R. and Holton, Stephen D. "Prescribed Form Engagements: Some Practical Guidance." The Journal of Accountancy, May 1982, pp.66-78.
Collins, Stephen H. "Malpractice Prevention and Risk Management." The Journal of Accountancy, July 1986, pp.52–58.
Committee on Auditing Procedure. "Recommendation Made to Clarify Accountant`s Representations When Opinion Is Not Expressed." The Journal of Accountancy, Jan. 1948, pp.38-39.
-------- . "Statement on Auditing Procedure No.23 Is Revised by Council to clarify its Application and to Explain Need for Its Adoption." . The Journal of Accountancy, June 1949, pp.468-469.
-------- . "Statement on Auditing Procedure No.32 : " Qualifications and Disclaimers` (Clarification of Reporting Standards)." The Journal of Accountancy, Jan. 1963, pp.67–73.
--------. "Statement on Auditing Procedure No.38 : Unaudited Financial Statements." The Journal of Accountancy, Nov. 1967, pp.59-61.
--------. "Statement on Auditing Procedure No. 42 : Reporting When a Certified Public Accountant Is Not Independent." The Journal of Accountancy, May, 1970, pp.61-62.
-------- . "Statement on Auditing Procedure No. 49 : Reports on Internal Control." The Journal of Accountancy, Feb. 1972, pp.64-68.
--------- "Statement on Auditing Procedure No.50 : Reporting on the Statement of Changes in Financial Position." The Journal of Accountancy, Feb. 1972, pp.68-70.
Committee on Generally Accepted Accounting Principles for Smaller and/or Closely Held Businesses, "Report of the Committee on Generally Accepted Accounting Principles for Smaller and/or Closely Held Businesses." The Journal of Accountancy, Oct. 1976, pp.116-120.
Dirkes, Kenneth J. and Deming, John R. "Audit, Compilation or Review?" (Accounting and Auditing) The CPA Journal, April 1980, pp.85-89.
Falk, Haim; Gobdel, Bruce C.; and Naus, James H. "Disclosure for Closely Held Corporations." The Journal of Accountancy, Oct. 1976, pp.85–89.
Fritzemeyer, Joe R., ed. "A Special Purpose Report on Internal Control." The Journal of Accountancy, May 1972, pp.72-75.
Gavin, Thomas A.; Hicks, Rebecca L.; and Decosimo, Joseph D. "CPAs` Liability to third Parties." The Journal of Accountancy, June 1984, pp.80–88.
Goldwasser, Dan L. "Liability Exposure in Compilation and Review." The CPA Journal, Sep. 1980, pp.27-31.
Gregory, Wm. R. "Unaudited, But OK?" The Journal of Accountancy, Feb. 1978, pp.61-65.
Gutberlet, Louis G. "An Accountant`s Awareness of Departures From GAAP or OCBOA in Less-Than-Audited Financial Statements." (Accounting and Review Services) Journal of Accounting, Auditing & Finance, Fall 1981, pp.53-58.
--------, "The Effect of Subsequent Events or the Subsequent Discovery of Information on an Accountant`s Compilation or Review Report." (Accounting and Review Services) Journal of Accounting, Auditing & Finance, Spring 1982, pp.256-263.
Guy, Dan M. and Winters, Alan J. "Unaudited Financial Statements: A Survey." The Journal of Accountancy, Dec. 1972, pp.46-53.
Ingram, Robert W.; Guy, Dan M.; Merei, Issam J.; and Justis, Robert T. "Disclosure Practices in Unaudited Financial Statements of Small Business." The Journal of Accountancy, Aug. 1977, pp.81-86.
Kelley, Thomas P. "Compilation and Review -- A Revolution in Practice." The CPA Journal, April 1979, pp. 19-27.
Miller, Robert D. "Compilation and Review: Standards` Impact on Risk." The Journal of Accountancy, July 1983, pp.60-74.
Munter, Paul and Ratcliffe, Thomas A. "Nonaudit Engagement." (Accounting and Auditing) The CPA Journal, July 1980, pp.74-79.
Nest, Richard A. "Statement No.38 -- Unaudited Financial Statements." The Journal of Accountancy, Feb. 1968, pp.63–67.
Solomon, Kenneth Ira; Chazen, Charles; and Miller, Richard L., Jr. "Compilation and Review : The Safety Factor." The Journal of Accountancy, July 1983, pp.50-58.
Weirich, Thomas R. and Pintar, George M. "Interpretation and, Flowchart of SSARs No. 1." The Journal of Accountancy, Nov. 1979, pp. 60-65.
Winters, Alan J. "Unaudited Statements : Review Procedures and Disclosures." The Journal of Accountancy, July 1976, pp.52–59.
"AICPA-NYSSCPA Brief in 1136 Tenants` Corporation Case." (Statements in Quotes) The Journal of Accountancy, Mar. 1971, pp. 57-63.
"SSARS No. 1 has brought positive change, say CPAs responding to national study."(News report) The Journal of Accountancy, Feb. 1981, p.7.
(三)未出版論文
Hartgraves, Alonzo Lee, Jr. "A study of The Role and Responsibilities of Certified Public Accountants in the Preparation of Unaudited Financial Statements. "Ph. D. dissertation, University of Georgia, 1975.		zh_TW