1. NCCU Academic Hub
  2. Publications
  3. College of Commerce
  4. Theses
  5. Item

Publications-Theses

Article View/Open

Publication Export

Google ScholarTM

NCCU Library

Citation Infomation

Related Publications in TAIR

題名 抽樣方法在審計證實抽查上應用之研究
作者 蔡鋒杰
貢獻者 高松
蔡鋒杰
日期 1986
上傳時間 5-May-2016 15:40:09 (UTC+8)
參考文獻 參考書目

中文書籍：
1.幼獅數學大辭典編輯小組編，幼獅數學大辭典─統計學篇，台北幼獅文化事業公司印行，民國六十九年十月。
2.柴松林著，統計學，台北三民書局印行，民國七十三年八月再版。
3.蔡蜂霖譯，審計學原理（第七版），台北三民書局印行。
4.顏月珠著，商用統計學，台北三民書局印行，民國六十九年十月。
5.葉誌崇著，EDP審計之研究，台北道明出版社發行，民國七十四年一月。

未出版論文
1.汪大揚撰，統計抽樣方法在審計工作上應用之研究，政大會計研究所，民國六十二年五月。
2茆美惠撰，影響台灣審計人員抽樣方法因素之研究，政大企業管理研究所，民國六十七年六月。
3.邵美苓撰，估計抽樣在審計測試工作上之應用，東吳大學會計研究所，民國七十四年八月。
4.葉聰敏撰，統計抽樣方法在審計上之應用，政大會計研究所，民國六十年七月。
5.康淑珍撰，審計憑證品質與審計風險之研究，政大會計研究所，民國七十年六月。
6.潘冠美撰，貨幣單位抽樣法在審計工作上應用之研究，政大會計研究所，民國七十一年六月。
7.費景增撰，抽樣技術在內部控制遵行試驗上應用之研究，淡江大學管理科學研究所，民國七十一年六月。

西文書籍：
1. AAA. Committee on Basic Auditing Concepts, Studies in Accounting Research #6, A Statement of Basic Auditing Concepts. Sarasota, Florida: American Accounting Association, 1973.
2. AICPA, Professional Standard Vol. A., U.S. Auditing Standards台北天一圖書公司翻印，民國七十四年七月。
3. Anderson, David R., Dennis J. Sweeney and Thomas A. Williams, Statistics for Business and Economics, 2nd ed. St. Paul, New York: West Publishing Company, 1981.
4. Arkin, Herbert, Handbook of Sampling for Auditing and Accounting, 3rd ed. New York: McGraw-Hill Book Company, 1984.
5. Arkin, Herbert, Sampling Methods for the Auditors: An Advanced Treatment, New York: McGraw-Hill Book Company, 1982.
6. Arkin, Herbert, and Raymond R. Colton, Statistical Methods, 5th ed. New York: Barnes & Noble Books, 1970.
7. Bailey, Lairy P., Contemporary Auditing, New York: Haper & Raw Publishers, 1979.
8. Brasseaux, J. Herman and John D. Edwards, Readings in Auditing, 3rd ed. Cincinnati West Chicago, Ill.: South-Western Publishing Co., 1973.
9. Cashin, James A., Handbook for Auditors. New York: McGraw-Hill Book Company, 1971.
10. Davidson, Sidney, Handbook of Modern Accounting. New York: McGraw-Hill Book Company, 1970.
11. Fox, Kenneth L., Auditing Objectives. Columbus, Ohio: Grid, Inc., 1975.
12. Grant, Eugene L. and Richard S. Leavenworth, Statistical Quality Control, 5th ed. New York: McGraw-Hill Book Company, 1980.
13. Grobstein, Michael, Stephen E. Loeb and Robert D. Neary, Auditing A Risk Analysis Approach. Homewood Ill. : Richard D. Irwin, Inc., 1985.
14. Herman, Roger H., Stephen E. Loeb and Robert H. Strawser, Auditing Theory and Practice, 3rd ed. Homewood, Ill. : Richard D. Irwin, Inc., 1983.
15. Kell, Watter G. and Richard E. Ziegler, Modern Auditing. , 2nd ed.台北華泰書局翻印, 1983。
16. Leslie, Donald A., Albert D. Teitlebaum and Rodney J. Anderson Dollar-unit Sampling: A Practical Guide for Auditors. London: Pitman Publishing Limited, 1980.
17. McRae, T. W., Statistical Sampling for Audit and Control. London: John Wiley & Sons, 1974.
18. Meigs, Walter B., O. Ray Whittington and Robert F. Meigs, Principles of Auditing, 7th and 8th ed. Homewood Ill. : Richard D. Irwin, Inc., 1982, 1985.
19. Neter, John and James K. Loebbecke, Behavior of Major Statistical Estimators in Sampling Accounting Population: An Empirical Study. New York: AICPA, 1975.
20. Scott, Richard, John Page and Paul Hooper, Autiting: A System Approach. Reston, Virginia: Reston Publishing Company Inc., 1982.
21. Sherer, Michael and David Kent, Auditing and Accountability. London: Pitman Book Limited, 1983.
22. Taylor, Donald H., Handbook of Mathmatical and Statistical Techniques for Accountants. Englewood Cliffs, N. J.: Prentice-Hall Inc., 1977.
23. Taylor, Donala H. and G. William Glezen, Auditing: Integrated Concepts and Procedures. New York: John Wiley & Sons, 1979.

西文期刊：
1. AICPA Committee on Statistical Sampling, "Statistical Sampling and the Independent Auditor." The Journal of Accountancy (February 1972) 60-62.
2. __________, "Relationship of Statistical Sampling to Generally Accepted Auditing Standards." The Journal of Accountancy (July 1964) 56-58.
3. Akresh, Abraham D., "Statistical Sampling in Public Accounting." The CPA Journal (July 1980) 20-26.
4. Barntee, Andrew H. and William J. Read., "Sampling in Small Barnett Audits." Journal of Accountancy (January 1986) 78-88.
5. Bedingfield, James P., "The Current State of Statistical Sampling and Auditing." The Journal of Accountancy (December 1975) 48-55.
6. Berliner, Robert W., "Materiality and Audit Risk-Sharpening the Focus." The CPA Journal (June 1983) 10-19.
7. Boatsman, James R. and G. Michael Crooch, "An Example of Controlling Risk of a Type-II Error for Substantive Tests in Auditing.. The Accounting Review (July 1975) 610-615.
8. Brecht, H. D., "Random Sampling: Benefits and Costs." The CPA Journal (September 1983) 30-35.
9. Brown, R. Gene, "Changing Audit Objectives and Techniques." The Accounting Review (October 1962) 696-703.
10. Carmichael, D. R., "Tests of Transactions-Statistical and Otherwise." The Journal of Accountancy (February 1968) 36-40.
11. Carscallen, Morley P., "Audit Efficiency." The CPA Journal (May 1982) 18-22.
12. Chan, K. Hung and Pater Tryfos, "Audit Sampling from Skewed Populations and Samples." Accounting and Business Research (Autumn 1984) 311-318.
13. Crum. Robert P., Using Combined Attributes-Variables Tests." The CPA Journal (July 1981) 38-45.
14. Dirsmith, Mark W. and John P. McAllister, "The Organic vs. the Mechanistic Audit." Journal of Accounting, Auditing & Finance (Spring 1982) 214-228.
15. Dykxhoorn, Hans J. and Kathleen E. Sinning, "The Lack of Uniformity in Statistical Audit Sampling Terminology." Journal of Accounting Education (Fall 1984) 153-161.
16. Elliott, Robert K. and John R. Rogers, "Relating Statistical Sampling to Audit Objectives." The Journal of Accountancy (July 1972) 46-57.
17. Goodfellow, James E., James K. Loebbecke and John Neter, "Some Perspectives CAV Sampling Plans Part I, II.," CA Magazine (October and November 1974) 23-30, 47-53.
18. Graham, Lynford E., "Audit Risk-Part I. II. III, IV. V." The CPA Journal (August-December 1985) 12-21, 35-40, 36-43, 38-45, 26-33.
19. Grimlund, Richard A., "A Integration of Internal Control System and Account Balance Evidence." Journal of Accounting Research (Autumn 1982) 316-342.
20. Hansen, Don R. and Timothy L. Shaftel, "Sampling for Integrated Auditing Objectives." The Accounting Review (January 1977) 109-123.
21. Johnson, Robert W., The Use and Significance of Random Samples in Audit Tests." The Journal of Accountancy (December 1957) 43-48.
22. Kaplan, Robert S. , "Sample Size Computation for Dollar-unit Sampling." Journal of Accounting Research (Spring 1974) 126-142.
23. Kraft, JR. William H., "Statistical Sampling for Auditors: A New Look." The Journal of Accountancy (August 1968) 49-56.
24. Lentini, Lawreme, "Using Ratio Estimation in Observing Inventory." The CPA Journal (June 1981) 24-31.
25. Loebbecke, James K. and John Neter, "Statistical Sampling in Confirming Receivables." The Journal of Accountancy (June 1973) 44-50.
26. _____, _____, "Consideration in Choosing Statistical Sampling Procedures in Auditing." Journal of Accounting Research (Supplement to 1975) 38-69.
27. Mckee, Thomas E., "What Happened to Judgemental Sampling?" The CPA Journal (May 1984) 24-30.
28. Mogis, Robert C. and Donald Rogoff, "Statistics Offers A Solution to Tomorrow`s Auditing Complexities." The Accounting Review (October 1962) 704-707.
29. Munter, Paul and Thomas E. McCaslin, "Risk and Materiality in An Audit. "The CPA Journal (November 1984) 34-44.
30. Obrock, Raymond F., "A Case Study of Statistical Sampling." The Journal of Accountancy (March 1958) 53-59.
31. Ricchiute, David N., "Overanditing-The State of the Art" The CPA Journal (March 1983) 9-15.
32. Smith, Kenneth A., "The Relationship of Internal Control Evaluation and Audit Sample Size." The Accounting Review, (April 1972) 260-269.
33. Stringer, Kenneth W., "Some Basic Concepts of Statistical Sampling in Auditing." The Journal of Accountancy (November, 1961) 63-69.
34. Teitlebaum, A. D. and C. F. Robinson, "The Reae Risk in Audit Sampling." Journal of Accounting Research (Supplement to 1975) 70-97.
35. Vance, Lawrence L., "A Review of Developments in Statistical Sampling for Accountants." The Accounting Review (1959) 19-32.
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/#B2002006741
資料類型 thesis
dc.contributor.advisor 高松zh_TW
dc.contributor.author (Authors) 蔡鋒杰zh_TW
dc.creator (作者) 蔡鋒杰zh_TW
dc.date (日期) 1986en_US
dc.date.accessioned 5-May-2016 15:40:09 (UTC+8)-
dc.date.available 5-May-2016 15:40:09 (UTC+8)-
dc.date.issued (上傳時間) 5-May-2016 15:40:09 (UTC+8)-
dc.identifier (Other Identifiers) B2002006741en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/91672-
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 研究動機與研究目的………1
第二節 研究架構與研究方法………2
第三節 研究範圍與研究限制………4
第二章 抽樣方法的地位及重要性………6
第一節 審計目的與技術的演進………6
第二節 抽樣方法的分類………11
第三節 統計抽樣方法和一般公認審計準則的關係………15
第三章 審計風險的控制與衡量………22
第一節 審計風險的意義與研究架構………23
第二節 各審計風險因素的評估與控制………31
第三節 審計風險的其他分類………41
第四節 審計風險的數量模式………48
第五節 本章彙述………51
第四章 傳統變量抽樣法………55
第一節 傳統變量抽樣計劃程序………57
第二節 每單位平均數估計法………76
第三節 差額估計法………91
第四節 比率估計法………100
第五節 傳統變量抽樣法評述………105
第五章 貨幣單位抽樣法………111
第一節 貨幣單位抽樣法的基本概念………112
第二節 樣本量的決定………118
第三節 貨幣單位選樣法………125
第四節 樣本結果的評估………128
第五節 貨幣單位抽樣法的優點和限制………134
第六章 彙總與建議………142
第一節 彙總………142
第二節 建議………144
參考書目………147
附錄………155		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002006741en_US
dc.title (題名) 抽樣方法在審計證實抽查上應用之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考書目

中文書籍：
1.幼獅數學大辭典編輯小組編，幼獅數學大辭典─統計學篇，台北幼獅文化事業公司印行，民國六十九年十月。
2.柴松林著，統計學，台北三民書局印行，民國七十三年八月再版。
3.蔡蜂霖譯，審計學原理（第七版），台北三民書局印行。
4.顏月珠著，商用統計學，台北三民書局印行，民國六十九年十月。
5.葉誌崇著，EDP審計之研究，台北道明出版社發行，民國七十四年一月。

未出版論文
1.汪大揚撰，統計抽樣方法在審計工作上應用之研究，政大會計研究所，民國六十二年五月。
2茆美惠撰，影響台灣審計人員抽樣方法因素之研究，政大企業管理研究所，民國六十七年六月。
3.邵美苓撰，估計抽樣在審計測試工作上之應用，東吳大學會計研究所，民國七十四年八月。
4.葉聰敏撰，統計抽樣方法在審計上之應用，政大會計研究所，民國六十年七月。
5.康淑珍撰，審計憑證品質與審計風險之研究，政大會計研究所，民國七十年六月。
6.潘冠美撰，貨幣單位抽樣法在審計工作上應用之研究，政大會計研究所，民國七十一年六月。
7.費景增撰，抽樣技術在內部控制遵行試驗上應用之研究，淡江大學管理科學研究所，民國七十一年六月。

西文書籍：
1. AAA. Committee on Basic Auditing Concepts, Studies in Accounting Research #6, A Statement of Basic Auditing Concepts. Sarasota, Florida: American Accounting Association, 1973.
2. AICPA, Professional Standard Vol. A., U.S. Auditing Standards台北天一圖書公司翻印，民國七十四年七月。
3. Anderson, David R., Dennis J. Sweeney and Thomas A. Williams, Statistics for Business and Economics, 2nd ed. St. Paul, New York: West Publishing Company, 1981.
4. Arkin, Herbert, Handbook of Sampling for Auditing and Accounting, 3rd ed. New York: McGraw-Hill Book Company, 1984.
5. Arkin, Herbert, Sampling Methods for the Auditors: An Advanced Treatment, New York: McGraw-Hill Book Company, 1982.
6. Arkin, Herbert, and Raymond R. Colton, Statistical Methods, 5th ed. New York: Barnes & Noble Books, 1970.
7. Bailey, Lairy P., Contemporary Auditing, New York: Haper & Raw Publishers, 1979.
8. Brasseaux, J. Herman and John D. Edwards, Readings in Auditing, 3rd ed. Cincinnati West Chicago, Ill.: South-Western Publishing Co., 1973.
9. Cashin, James A., Handbook for Auditors. New York: McGraw-Hill Book Company, 1971.
10. Davidson, Sidney, Handbook of Modern Accounting. New York: McGraw-Hill Book Company, 1970.
11. Fox, Kenneth L., Auditing Objectives. Columbus, Ohio: Grid, Inc., 1975.
12. Grant, Eugene L. and Richard S. Leavenworth, Statistical Quality Control, 5th ed. New York: McGraw-Hill Book Company, 1980.
13. Grobstein, Michael, Stephen E. Loeb and Robert D. Neary, Auditing A Risk Analysis Approach. Homewood Ill. : Richard D. Irwin, Inc., 1985.
14. Herman, Roger H., Stephen E. Loeb and Robert H. Strawser, Auditing Theory and Practice, 3rd ed. Homewood, Ill. : Richard D. Irwin, Inc., 1983.
15. Kell, Watter G. and Richard E. Ziegler, Modern Auditing. , 2nd ed.台北華泰書局翻印, 1983。
16. Leslie, Donald A., Albert D. Teitlebaum and Rodney J. Anderson Dollar-unit Sampling: A Practical Guide for Auditors. London: Pitman Publishing Limited, 1980.
17. McRae, T. W., Statistical Sampling for Audit and Control. London: John Wiley & Sons, 1974.
18. Meigs, Walter B., O. Ray Whittington and Robert F. Meigs, Principles of Auditing, 7th and 8th ed. Homewood Ill. : Richard D. Irwin, Inc., 1982, 1985.
19. Neter, John and James K. Loebbecke, Behavior of Major Statistical Estimators in Sampling Accounting Population: An Empirical Study. New York: AICPA, 1975.
20. Scott, Richard, John Page and Paul Hooper, Autiting: A System Approach. Reston, Virginia: Reston Publishing Company Inc., 1982.
21. Sherer, Michael and David Kent, Auditing and Accountability. London: Pitman Book Limited, 1983.
22. Taylor, Donald H., Handbook of Mathmatical and Statistical Techniques for Accountants. Englewood Cliffs, N. J.: Prentice-Hall Inc., 1977.
23. Taylor, Donala H. and G. William Glezen, Auditing: Integrated Concepts and Procedures. New York: John Wiley & Sons, 1979.

西文期刊：
1. AICPA Committee on Statistical Sampling, "Statistical Sampling and the Independent Auditor." The Journal of Accountancy (February 1972) 60-62.
2. __________, "Relationship of Statistical Sampling to Generally Accepted Auditing Standards." The Journal of Accountancy (July 1964) 56-58.
3. Akresh, Abraham D., "Statistical Sampling in Public Accounting." The CPA Journal (July 1980) 20-26.
4. Barntee, Andrew H. and William J. Read., "Sampling in Small Barnett Audits." Journal of Accountancy (January 1986) 78-88.
5. Bedingfield, James P., "The Current State of Statistical Sampling and Auditing." The Journal of Accountancy (December 1975) 48-55.
6. Berliner, Robert W., "Materiality and Audit Risk-Sharpening the Focus." The CPA Journal (June 1983) 10-19.
7. Boatsman, James R. and G. Michael Crooch, "An Example of Controlling Risk of a Type-II Error for Substantive Tests in Auditing.. The Accounting Review (July 1975) 610-615.
8. Brecht, H. D., "Random Sampling: Benefits and Costs." The CPA Journal (September 1983) 30-35.
9. Brown, R. Gene, "Changing Audit Objectives and Techniques." The Accounting Review (October 1962) 696-703.
10. Carmichael, D. R., "Tests of Transactions-Statistical and Otherwise." The Journal of Accountancy (February 1968) 36-40.
11. Carscallen, Morley P., "Audit Efficiency." The CPA Journal (May 1982) 18-22.
12. Chan, K. Hung and Pater Tryfos, "Audit Sampling from Skewed Populations and Samples." Accounting and Business Research (Autumn 1984) 311-318.
13. Crum. Robert P., Using Combined Attributes-Variables Tests." The CPA Journal (July 1981) 38-45.
14. Dirsmith, Mark W. and John P. McAllister, "The Organic vs. the Mechanistic Audit." Journal of Accounting, Auditing & Finance (Spring 1982) 214-228.
15. Dykxhoorn, Hans J. and Kathleen E. Sinning, "The Lack of Uniformity in Statistical Audit Sampling Terminology." Journal of Accounting Education (Fall 1984) 153-161.
16. Elliott, Robert K. and John R. Rogers, "Relating Statistical Sampling to Audit Objectives." The Journal of Accountancy (July 1972) 46-57.
17. Goodfellow, James E., James K. Loebbecke and John Neter, "Some Perspectives CAV Sampling Plans Part I, II.," CA Magazine (October and November 1974) 23-30, 47-53.
18. Graham, Lynford E., "Audit Risk-Part I. II. III, IV. V." The CPA Journal (August-December 1985) 12-21, 35-40, 36-43, 38-45, 26-33.
19. Grimlund, Richard A., "A Integration of Internal Control System and Account Balance Evidence." Journal of Accounting Research (Autumn 1982) 316-342.
20. Hansen, Don R. and Timothy L. Shaftel, "Sampling for Integrated Auditing Objectives." The Accounting Review (January 1977) 109-123.
21. Johnson, Robert W., The Use and Significance of Random Samples in Audit Tests." The Journal of Accountancy (December 1957) 43-48.
22. Kaplan, Robert S. , "Sample Size Computation for Dollar-unit Sampling." Journal of Accounting Research (Spring 1974) 126-142.
23. Kraft, JR. William H., "Statistical Sampling for Auditors: A New Look." The Journal of Accountancy (August 1968) 49-56.
24. Lentini, Lawreme, "Using Ratio Estimation in Observing Inventory." The CPA Journal (June 1981) 24-31.
25. Loebbecke, James K. and John Neter, "Statistical Sampling in Confirming Receivables." The Journal of Accountancy (June 1973) 44-50.
26. _____, _____, "Consideration in Choosing Statistical Sampling Procedures in Auditing." Journal of Accounting Research (Supplement to 1975) 38-69.
27. Mckee, Thomas E., "What Happened to Judgemental Sampling?" The CPA Journal (May 1984) 24-30.
28. Mogis, Robert C. and Donald Rogoff, "Statistics Offers A Solution to Tomorrow`s Auditing Complexities." The Accounting Review (October 1962) 704-707.
29. Munter, Paul and Thomas E. McCaslin, "Risk and Materiality in An Audit. "The CPA Journal (November 1984) 34-44.
30. Obrock, Raymond F., "A Case Study of Statistical Sampling." The Journal of Accountancy (March 1958) 53-59.
31. Ricchiute, David N., "Overanditing-The State of the Art" The CPA Journal (March 1983) 9-15.
32. Smith, Kenneth A., "The Relationship of Internal Control Evaluation and Audit Sample Size." The Accounting Review, (April 1972) 260-269.
33. Stringer, Kenneth W., "Some Basic Concepts of Statistical Sampling in Auditing." The Journal of Accountancy (November, 1961) 63-69.
34. Teitlebaum, A. D. and C. F. Robinson, "The Reae Risk in Audit Sampling." Journal of Accounting Research (Supplement to 1975) 70-97.
35. Vance, Lawrence L., "A Review of Developments in Statistical Sampling for Accountants." The Accounting Review (1959) 19-32.		zh_TW