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題名 審計案件風險評估之研究
作者 張麗真
貢獻者 汪泱若
張麗真
日期 1987
上傳時間 4-May-2016 17:11:21 (UTC+8)
摘要 論文提要
參考文獻 參考書目
一、未出版論文與中文書籍
l.陳俊卿撰，當前我國會計師財務簽證缺失之研究，國立政治大學會計研究所碩士論文，民國七十五年一月。
2.胡岡霖撰，從審計觀點論風險之形成與控制，私立東吳大學會計研究所碩士論文，民國七十三年七月。
3.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。
4.Meigs,Whittington & Meigs(Principles of Auditing :1985)，汪泱若譯，審計學，譯者刊行，民國七十五年八版。

二、中文期刊
l.林柄滄，「會計師請注意，你該有效降低審計風險」，會計研究月刊第四期，民國七十五年一月，頁82.~87.
2.林柄滄，「分析性檢查及季報核閱」，眾信崇慶會計，民國七十二年十月，頁10.~16.
3.陳秋芳，「企業倒閉與會計師責任之關連」，致遠會計第三期，民國七十四年六月，頁1.~3.
4.張翠玲譯，「美國會計師避免業務過失被控訴之道」，會計師會訊第三十期，民國七十二年十二月，頁10.~15.
5.孫曼蘋‧姜雪影，「平心檢視會計師形象」，天下雜誌第五十一期，民國七十五年八月，頁80.~84.

三、英文書籍
1. AICPA, Professional Standards volume A, 台北：天一圖書公司印行，民國七十四年
2. AICPA, Professional Standards Volume B, Commerce Clearing Hource, 1984.
3. Walter B. Meigs, O. Ray Whittington and Robert F. Meigs, Principles of Auditing, 8th edition, 1985 (台北，中央圖書供應社，1985)

四、英文期刊
1. Bailey, Larry P., "Impact of SAS-39 on Nonstatistical Sampling," The CPA Journal, June 1982, PP. 38-47.
2. Barnett, Andrew H., and William J. Read, "Sampling in Small Business Audit," Journal of Accountancy , January 1986, PP. 78–88.
3. Berliner, Robert W., "Materiality and Audit Risk-Sharpening the Focus, " The CPA Journal, June 1983, PP. 10-18.
4. Blocher, Edward, "Approaching Analytical Review, The CPA Journal, March 1983, PP. 24-32.
5. Bremser, Wayne G., "Acceptance and Continuance of Clients," The CPA Journal, October 1980, PP. 29-35.
6. Bremser, Wayne G., "Peer Review: Enhancing Quality Control," Journal of Accountancy, October 1983, PP. 78-88.
7. Brunfield, Craig A., Robert K. Elliott, and Peter D. Jacobson , "Business Risk and the Audit Risk" , Journal of Accountancy, April 1983, PP. 60-68.
8. Cockburn, Donald J., "Assessing the Auditors` Initial Assessment of PPE" , CA Magazine, September 1984, PP. 92-93.
9. Graham, Lynford E., "Analytical Review Techniques: Some Neglected Tools" , The CPA Journal, October 1981, PP. 18-24.
10. Graham, Lynford E., "Audit Risk Part I, II, III, IV, V " The CPA Journal, August 1985, PP. 12–21, September 1985, PP. 34-40, October 1985, PP. 36–43, November 1985, PP. 38–45, December 1985, PP. 26–33.
11. Gunn, John D., "Does statistical sampling have a place in auditing?" CA Magazine, March 1983, PP. 86-88.
12. Gunn, John D., "One approach to audit sampling", CA. Magazine, May 1983, PP. 84–87.
13. Haskins, Mark E., and Robert L. Henarie, "Attributes and Audit Impact of Client`s Control Environment ". The CPA Journal, July 1985, PP. 18–26.
14. Kneer, Dan C., and Kurt Pany, "SAS 43-Explanation and Analysis" , The CPA Journal, August 1983, PP. 38-43.
15. Holder, William W., and Sheryl Collmer, "Analytical Review Procedure: New Relevance" , The CPA Journal, November 1980, PP. 29-35.
16. Martin, J. W., "Identifying Critical Internal Controls" , The CPA Journal, September 1980, PP. 41–45.
17. McAllister, John P., and Mark W. Dirsmith, "How the Client`s Business Environment Affects the Audit" , Journal of Accountancy, February 1982, PP. 68-74.
18. McKee, Thomas E., "Development in Analytical Review " , The CPA Journal, January 1982, PP. 36–42.
19. McKee, Thomas E., "Applying SAS 47 Audit Risk Requirement", The Ohio CPA Journal, Spring 1985, PP. 19-23.
20. Munter, Paul, and Thomas E. McCaslin, "Risk and Materiality in an Audit" , The CPA Journal, November 1984, PP. 34-44.
21. Plesser, Daniell, "Audit Risk and Materiality" , The CPA Journal, July 1984, PP. 83-85.
22. Reiter, Carolyn J., "Risk Assessment: An Important Part of the Audit" , CA Magazine, July 1984, PP. 47-49.
23. Stilwell, Martin C., and Robert K. Elliott, "A Model For Expanding The Attest Function" , Journal of Accountancy, May 1985, PP. 66-78.
24. Warren, Carl S., "Audit Risk" , Journal of Accountancy, August 1979, PP. 66–74.
25. Warren, Carl S., Stephen V. N. Yate, and George R. Zuber, "Audit Sampling: A Practical Approach", Journal of Accountancy, January 1982, PP. 62-72.
26. Winters, Alan J., "Avoiding Malpractice Liability Suits" , Journal of Accountancy, August 1981, PP. 69-74.
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/#B2002006278
資料類型 thesis
dc.contributor.advisor 汪泱若zh_TW
dc.contributor.author (Authors) 張麗真zh_TW
dc.creator (作者) 張麗真zh_TW
dc.date (日期) 1987en_US
dc.date.accessioned 4-May-2016 17:11:21 (UTC+8)-
dc.date.available 4-May-2016 17:11:21 (UTC+8)-
dc.date.issued (上傳時間) 4-May-2016 17:11:21 (UTC+8)-
dc.identifier (Other Identifiers) B2002006278en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90896-
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
第一章 緒論………1
第一節 研究動機與目的………1
第二節 預期貢獻………2
第三節 研究範圍………3
第四節 研究方法與限制………4
第五節 論文架構………5
第二章 審計風險之概念………8
第一節 審計風險之意義………8
第二節 審計風險產生之原因………9
第三節 審計風險構成之架構………12
第四節 審計風險之評估過程………20
第三章 審計案件承接與否之風險評估………26
第一節 建立客戶承接評估制度………26
第二節 審計案件承接與否之風險評估要素及要點………33
第三節 審計案件承接與否之專業判斷………42
第四章 審計案件查核過程中之風險評估………49
第一節 固有風險………49
第二節 控制風險………58
第三節 偵查風險………68
第四節 抽樣風險及非抽樣風險………75
第五章 審計風險之整體及最後評估………86
第一節 審計風險模型………86
第二節 審計風險模型之應用及其若干問題………90
第三節 審計風險之最後評估………95
第四節 擴大簽證功能之範圍－利用SAS No. 47風險模型………100
第六章 我國會計師專業界對審計風險態度之探討………107
第一節 問卷之設計與整理………108
第二節 問卷結果之分析………111
第七章 結論與建議………134
第一節 結論………134
第二節 建議………136
參考書目………139
問卷附錄………144

圖表目錄
圖1-1 論文架構流程圖………7
圖2-1 審計風險構成要素系統圖………13
圖2-2 審計風險之評估過程………21
圖4-1 預防性控制與偵查性控制………59
圖4-2 對重要內部控制實施遵行測試之決策流程圖………65
圖4-3 證實測試抽樣計劃之決策過程………79
圖4-4 基本審計風險要素………82
圖5-1 簽發意見報告書之決策流程圖………97
圖5-2 冰雹暴風審計風險比喻圖………104
表3-1 客戶承接評估表樣本………45
表4-1 分析性覆核程序之查核任務………71
表4-2 影響證實測試風險及分析性覆核風險之因素………73
表6-1 本論文問卷回函統計表………109
表6-2 國內會計師事務所重視審計風險之程度統計表………111
表6-3 國內會計師事務所忽視審計風險之可能原因………112
表6-4 審計風險產生原因之重要次序統計表………113
表6-5 國內會計師事務所慎選客戶之可能程度統計表………115
表6-6 國內會計師事務所未能建立新客戶接受標準之原因………116
表6-7 國內會計師事務所無法逐年評估是否續承舊客戶之原因………116
表6-8 國內會計師事務所承接高風險審計案件之可能原因………117
………………………………………………………………………118
表6-9 國內會計師事務所對查核工作做好品質控制之可能程度………118
表6-10 國內會計師事務所無法做好品質控制之原因………119
表6-11 國內會計師對查核意見可堅持立場之程度統計表………120
表6-12 國內會計師對查核意見無法堅持立場之理由………121
表6-13 國內企業內部會計控制制度之狀況統計表………122
表6-14 企業內部會計控制制度之良窳對查核工作之影響程度………123
表6-15 國內會計師曾對客戶之內部控制執行遵行測試之程度統計表………124
表6-16 國內會計師無法對客戶之內部控制執行遵行測試之理由………125
表6-17 降低審計風險之有效方法次序統計表………127		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002006278en_US
dc.title (題名) 審計案件風險評估之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考書目
一、未出版論文與中文書籍
l.陳俊卿撰，當前我國會計師財務簽證缺失之研究，國立政治大學會計研究所碩士論文，民國七十五年一月。
2.胡岡霖撰，從審計觀點論風險之形成與控制，私立東吳大學會計研究所碩士論文，民國七十三年七月。
3.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。
4.Meigs,Whittington & Meigs(Principles of Auditing :1985)，汪泱若譯，審計學，譯者刊行，民國七十五年八版。

二、中文期刊
l.林柄滄，「會計師請注意，你該有效降低審計風險」，會計研究月刊第四期，民國七十五年一月，頁82.~87.
2.林柄滄，「分析性檢查及季報核閱」，眾信崇慶會計，民國七十二年十月，頁10.~16.
3.陳秋芳，「企業倒閉與會計師責任之關連」，致遠會計第三期，民國七十四年六月，頁1.~3.
4.張翠玲譯，「美國會計師避免業務過失被控訴之道」，會計師會訊第三十期，民國七十二年十二月，頁10.~15.
5.孫曼蘋‧姜雪影，「平心檢視會計師形象」，天下雜誌第五十一期，民國七十五年八月，頁80.~84.

三、英文書籍
1. AICPA, Professional Standards volume A, 台北：天一圖書公司印行，民國七十四年
2. AICPA, Professional Standards Volume B, Commerce Clearing Hource, 1984.
3. Walter B. Meigs, O. Ray Whittington and Robert F. Meigs, Principles of Auditing, 8th edition, 1985 (台北，中央圖書供應社，1985)

四、英文期刊
1. Bailey, Larry P., "Impact of SAS-39 on Nonstatistical Sampling," The CPA Journal, June 1982, PP. 38-47.
2. Barnett, Andrew H., and William J. Read, "Sampling in Small Business Audit," Journal of Accountancy , January 1986, PP. 78–88.
3. Berliner, Robert W., "Materiality and Audit Risk-Sharpening the Focus, " The CPA Journal, June 1983, PP. 10-18.
4. Blocher, Edward, "Approaching Analytical Review, The CPA Journal, March 1983, PP. 24-32.
5. Bremser, Wayne G., "Acceptance and Continuance of Clients," The CPA Journal, October 1980, PP. 29-35.
6. Bremser, Wayne G., "Peer Review: Enhancing Quality Control," Journal of Accountancy, October 1983, PP. 78-88.
7. Brunfield, Craig A., Robert K. Elliott, and Peter D. Jacobson , "Business Risk and the Audit Risk" , Journal of Accountancy, April 1983, PP. 60-68.
8. Cockburn, Donald J., "Assessing the Auditors` Initial Assessment of PPE" , CA Magazine, September 1984, PP. 92-93.
9. Graham, Lynford E., "Analytical Review Techniques: Some Neglected Tools" , The CPA Journal, October 1981, PP. 18-24.
10. Graham, Lynford E., "Audit Risk Part I, II, III, IV, V " The CPA Journal, August 1985, PP. 12–21, September 1985, PP. 34-40, October 1985, PP. 36–43, November 1985, PP. 38–45, December 1985, PP. 26–33.
11. Gunn, John D., "Does statistical sampling have a place in auditing?" CA Magazine, March 1983, PP. 86-88.
12. Gunn, John D., "One approach to audit sampling", CA. Magazine, May 1983, PP. 84–87.
13. Haskins, Mark E., and Robert L. Henarie, "Attributes and Audit Impact of Client`s Control Environment ". The CPA Journal, July 1985, PP. 18–26.
14. Kneer, Dan C., and Kurt Pany, "SAS 43-Explanation and Analysis" , The CPA Journal, August 1983, PP. 38-43.
15. Holder, William W., and Sheryl Collmer, "Analytical Review Procedure: New Relevance" , The CPA Journal, November 1980, PP. 29-35.
16. Martin, J. W., "Identifying Critical Internal Controls" , The CPA Journal, September 1980, PP. 41–45.
17. McAllister, John P., and Mark W. Dirsmith, "How the Client`s Business Environment Affects the Audit" , Journal of Accountancy, February 1982, PP. 68-74.
18. McKee, Thomas E., "Development in Analytical Review " , The CPA Journal, January 1982, PP. 36–42.
19. McKee, Thomas E., "Applying SAS 47 Audit Risk Requirement", The Ohio CPA Journal, Spring 1985, PP. 19-23.
20. Munter, Paul, and Thomas E. McCaslin, "Risk and Materiality in an Audit" , The CPA Journal, November 1984, PP. 34-44.
21. Plesser, Daniell, "Audit Risk and Materiality" , The CPA Journal, July 1984, PP. 83-85.
22. Reiter, Carolyn J., "Risk Assessment: An Important Part of the Audit" , CA Magazine, July 1984, PP. 47-49.
23. Stilwell, Martin C., and Robert K. Elliott, "A Model For Expanding The Attest Function" , Journal of Accountancy, May 1985, PP. 66-78.
24. Warren, Carl S., "Audit Risk" , Journal of Accountancy, August 1979, PP. 66–74.
25. Warren, Carl S., Stephen V. N. Yate, and George R. Zuber, "Audit Sampling: A Practical Approach", Journal of Accountancy, January 1982, PP. 62-72.
26. Winters, Alan J., "Avoiding Malpractice Liability Suits" , Journal of Accountancy, August 1981, PP. 69-74.		zh_TW