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題名 會計師對財務報表使用者法律責任之研究
作者 李長聯
貢獻者 鄭丁旺
李長聯
日期 1986
上傳時間 5-May-2016 15:40:30 (UTC+8)
參考文獻 參考書目\n一、中文書籍\n1.王雲五編，雲五社會科學大辭典，第六冊，法律學(台灣商務印書館出版，民國六十五年九月)三版。\n2.余雪明著，證券管理(台北:正中書局印行，民國七十二年)修訂本。\n3.何孝元著，誠實信用原則與衡平法(台北:著者自版民國五十五年九月)初版。\n4.林炳滄著，會計審計的理論與實務(台北:著者自版民國六十七年二月)。\n5.施文森著，保險法論文第一集(台北:著者自版，民國七○年)第四版。\n6.陳一騏著，美國會計學快速發展之分析暨我國會計興革之研究(台北:著者自版，民國七十一年三月)。\n7.Walter B. Meigs,O. Ray Whittington and Robert F. Meigs, Principles of Auditing(1985) 8ed.，馮拙人譯，審計學原理(台北:大中國圖書公司，民國七十四年七月)第八版。\n8.鄭玉波著，法學緒論(台北:三民書局，民國六十年二月)第八版。\n9.中華民國會計師公會全國聯合會，會計師公會簡介(台北:全聯會編譯出版委員會，民國七十四年元月)。\n10.____________，會計師功能與責任(台北:全聯會編譯出版委員會，民國七十四年六月)。\n11.財團法人中華民國會計研究發展基金會，週年紀念(台北:民國七十五年元月)。\n\n二、中文期刊\n1.天下雜誌第一期~第五十八期，天下雜誌社編印，第五十八期於民國七十五年三月出版。\n2.林山田撰，“論故意行為之違法性?軍法專刊第26卷第9期，頁8-12。\n3.__________，“論重大過失，?軍法專刊第28卷第6期，頁10-12。\n4. __________，“論過失犯罪，?政大法學評論第24期(民國七十年十二月)頁1-32。\n5.會計師會訊第一期~第二十四期合訂本，中華民國會計師公會全國聯合會編譯出版委員會(民國七十二年六月出版)。\n6.陳和慧撰，“論犯罪之故意，?軍法專刊第19卷第6期，頁22-32。\n7. __________，“過失責任論，?軍法專刊第19卷第7期，頁18-26。\n8.鄭丁旺撰，“會計師界的努力應獲社會肯定──從籌募會計學術基金會談起，?會計研究(台北:政大會研所，民國七十三年六月)第十九期，頁1-4。\n9.鄭玉波撰，“論過失相抵與損益相抵之法理，?軍法專刊第25卷第8期，頁2-6。\n10.賴源河著，“證券交易法之民事責任，?政大法學評論，第14期(民國六十五年十月)頁99-119.\n11. __________ ，“公開書類虛偽不實之法律責任，?政大法學評論第20期(民國七十一年六月)頁119-139.\n12. __________，“丸億公司案平議，?政大法學評論第28期(民國七十二年十二月)頁81-91.\n\n三、其他中文資料\n(一)未出版論文\n1.林江典撰，審計性質與目的之研究，政大會研所碩士論文(民國七十四年六月)。\n2.林美花撰，會計師法律責任之研究，政大會研所碩士論文(民國六十六年六月)。\n3.張文祥撰，一般公認會計原則之研究，政大會研所碩士論文(民國六十六年六月)。\n4.李明憲撰，我國會計師財務簽證評鑑問題之研究，政大會研所碩士論文(民國七十三年六月)。\n5.陳俊卿撰，當前我國會計師財務簽證缺失之研究，政大會研所碩士論文(民國七十五年一月)。\n6.陳惠卿撰，我國會計師社會形象之研究，政大會研所碩士論文(民國七十二年六月)。\n7.陳耀連撰，現代審計成長與專業會計師制度之研究，政大會研所碩士論文(民國六十六年六月)。\n8.潘遠增撰，會計師職業道德規範之研究，東吳大學會研所碩士論文(民國六十七年六月)。\n9.劉杉涼撰，會計師職業道德之研究，政大會研所碩士論文(民國六十六年七月)。\n10.盧聯生，中國會計發展史之探討，東吳大學會研所碩士論文(民國六十七年六月)。\n\n(二)判決書\n1.72年度訴字2151號\n2.72年度訴字1077號\n3.73年度訴字9675號\n4.73年度上字3193號\n5.73年度上訴字909號\n6.74年度台上字2851號\n\n(三)報紙\n1.經濟日報，民國七十二年至民國七十四年。\n2.工商時報，民國七十二年至民國七十四年。\n\n四、英文書籍\n1. AICPA, Codification of Statements on Auditing Standards Nos.1 to 44 (New York : AICPA, 1983).\n2. American Law Institute, Restatement of Law of Torts (St. Paul: West Publishing Company, 1934).\n3. Carmichael, D.R., The Auditor`s Reporting Obligation (New York : AICPA,1972).\n4. Littleton, A.C., Accounting Evolution To 1900 (New York : Russell & Russell, 1973).\n5. Loss, Louis, Securities Regulation (Boston: Little, Brown and Company, 1961).\n6. Mautz, R.K. and Hussein A Sharaf, The Philosophy of Auditing, American Accounting Association Monograph No. 6 (Wisconsin : AAA, 1982) 11th pr.\n7. Practicing Law Institute, Accountants` Liability: Litigation Strategies and Tacts, Course Handbook Series No. 89 (New York: PLI, 1977).\n8. ______，Accountants` Liability 1977, Course Handbook Series No. 108 (New York : PLI, 1977).\n9. Prosser, William L., Law of Torts (St. Paul: West Publishing Company, 1971) 4th. ed.\n10. Willington, John J. and D.R. Cormichael, Auditing Concepts and Methods (New York: MoGraw-Hill Company, 1975) Rep. by Taipei: Southeast Book Company.\n11. Windal, Floyd W. and Robest N. Corley, The Accounting Professional, Ethics, Responsibility and Liability (New Jessey: Prentice-Hall, Inc.,1980).\n\n五、英文期刊\n1. Barnickol, Karl R, Allan John Ross, Ronald O. Schowalter, and Michael J. Walters, "Accounting for Litigation and Claims," Journal of Accountancy (June 1985) pp. 56-68.\n2. Causey, Denzil Y. Jr., "Foreseeability as a Deterninant of Audit Responsibility," Accounting Review vol. XLVII (April 1973) pp 258-267.\n3. Chazen, Charles and Kenneth I. Solomon, "The Art of Defensine Auditing," Journal of Accountancy (October 1975) pp. 66-71.\n4. Collins, Joseph P., "Professional Liability : the Situation Worsens," Journal of Accountancy (November 1985) pp. 57-66.\n5. Defliese, Philip L., "The New Look` at the Auditor`s Responsibility for Fraud Detection," Journal of Accountancy (October 1962) pp. 36-44.\n6. Ellingsen, John E. and Gary A. Rubin, "Auditing Developments," Journal of Accounting, Auditing and Finance (Winter 1986) pp. 76-82.\n7. Isbell, David B., "The Continental Vending Cass : Lessons for the Profession," Journal of Accountancy (August 1970) pp. 33-40.\n8 ._________, and D.R. Carmichael, "Disclaimers and Liability--The Rhode Island Trust Case, "Journal of Accountancy (April 1973) pp. 37-42.\n9. Levy, Marvin M., "Financial Fraud : Schemes and Indicia," Journal of Accountancy (August 1985) pp. 78-87.\n10. Linowes, David F., "The Accountant`s Enlarged Professional Responsibility,"Journal of\nAccountancy (February 1973) pp. 47-51.\n11. Mednick, Robet, "The Auditor`s Role in Society: A New Approach to Solving the Perception Gap, "Journal of Accountancy (February 1986) pp. 70-74 .\n12. Minow, Newton N., "Accountants` Liability and the Litigation Explosion," Journal of Accountancy (September 1984) pp. 70-86.\n13. Moran, Mark and Gany John Previts, "The SEC and the Profession, 1934-84: The Realities of Self-Regulation," Journal of Accountancy (July 1984) pp. 68-80.\n14. Olson, Norman O., "The Auditor in Legal Difficulty-What`s the Answer?" Journal of Accountancy (April 1970) pp. 39-44 .\n15. Olson, Wallace E., "A Look at the Responsibility Gap," Journal of Accountancy (January 1975) pp. 52-57.\n16. Pierre, Kent St. and James A. Anderson, "An Analysis of the Factors Associated with Lawsuits Against Public Accountants," Accounting Review vol. LIX (April 1984) pp. 242-263.\n17. Reiling, Henry B and Russell A. Taussig, "Recent Lialility Cases-- Implications for Accountants," Journal of Accountancy (September 1970) pp. 39-53.\n18. Schnepper, Jeff A., "The Accountant`s Lialility under Rule 10b-5 and Section 10(b) of the Securities Exchange Act of 1934: The Hole in Hochfelder,"Accounting Review Vol. LII (July 1977) pp. 653-657.\n19. Schultz, Joseph J. Jr., and Kurt Pany, "The Independent Auditor`s Civil Liability- An\nOverview," Accounting Review vol. LV. (April 1980) pp. 319-326.\n20. Serlin, Jerry E., "Auditing Developments: Fraud and the Auditor," Journal of Accounting, Auditing and Finance (Winter 1985) pp. 136-143.\n21."Statement In Quotes--1136 Tenants Corporation v. Max Rothenberg & Company," Journal of Accountancy (November 1971) pp. 67 -73.\n22. "Statement In Quotes-- The Litigation Explosion," Journal of Accountancy (Manch 1970) pp. 65 - 67.
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/#B2002006750
資料類型 thesis
dc.contributor.advisor 鄭丁旺zh_TW
dc.contributor.author (Authors) 李長聯zh_TW
dc.creator (作者) 李長聯zh_TW
dc.date (日期) 1986en_US
dc.date.accessioned 5-May-2016 15:40:30 (UTC+8)-
dc.date.available 5-May-2016 15:40:30 (UTC+8)-
dc.date.issued (上傳時間) 5-May-2016 15:40:30 (UTC+8)-
dc.identifier (Other Identifiers) B2002006750en_US
dc.identifier.uri (URI) https://ah.lib.nccu.edu.tw/item?item_id=103755-
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 研究方法與限制………5\n第三節 論文結構………7\n第二章 會計師專業責任之發展………11\n第一節 會計師專業之發展及司法解釋………12\n第二節 習慣法下會計師專業責任之發展………21\n第三節 成文法下會計師專業責任之發展………33\n第四節 我國會計師專業之發展………38\n第五節 我國會計師專業責任之司法解釋………48\n第三章 會計師專業責任之環境因素………65\n第一節 期後事件之揭露………66\n第二節 內部舞弊之偵測……….72\n第三節 未審定財務報表之編製………78\n第四節 缺乏一般公認會計原則可遵行之審計………82\n第五節 預測性財務資料之審核………88\n第四章 會計師法律責任歸屬之學說………99\n第一節 詐欺之法律責任………999\n第二節 重大過失之法律責任………102\n第三節 普通過失之法律責任──當事人及主要受益人觀念………106\n第四節 普通過失之法律責任──已預知第三者及可預知團體觀念………110\n第五章 擴大會計師對財務報表使用者法律責任之探討………119\n第一節 擴大會計師對財務報表使用者法律責任之理由………119\n第二節 擴大會計師對財務報表使用者法律責任之影響………125\n第六章 會計師對財務報表使用者法律責任之建議性觀念………137\n第一節 專業責任之判定………138\n第二節 法律責任之歸屬………141\n第七章 結論………149\n參考書目………152zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002006750en_US
dc.title (題名) 會計師對財務報表使用者法律責任之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考書目\n一、中文書籍\n1.王雲五編，雲五社會科學大辭典，第六冊，法律學(台灣商務印書館出版，民國六十五年九月)三版。\n2.余雪明著，證券管理(台北:正中書局印行，民國七十二年)修訂本。\n3.何孝元著，誠實信用原則與衡平法(台北:著者自版民國五十五年九月)初版。\n4.林炳滄著，會計審計的理論與實務(台北:著者自版民國六十七年二月)。\n5.施文森著，保險法論文第一集(台北:著者自版，民國七○年)第四版。\n6.陳一騏著，美國會計學快速發展之分析暨我國會計興革之研究(台北:著者自版，民國七十一年三月)。\n7.Walter B. Meigs,O. Ray Whittington and Robert F. Meigs, Principles of Auditing(1985) 8ed.，馮拙人譯，審計學原理(台北:大中國圖書公司，民國七十四年七月)第八版。\n8.鄭玉波著，法學緒論(台北:三民書局，民國六十年二月)第八版。\n9.中華民國會計師公會全國聯合會，會計師公會簡介(台北:全聯會編譯出版委員會，民國七十四年元月)。\n10.____________，會計師功能與責任(台北:全聯會編譯出版委員會，民國七十四年六月)。\n11.財團法人中華民國會計研究發展基金會，週年紀念(台北:民國七十五年元月)。\n\n二、中文期刊\n1.天下雜誌第一期~第五十八期，天下雜誌社編印，第五十八期於民國七十五年三月出版。\n2.林山田撰，“論故意行為之違法性?軍法專刊第26卷第9期，頁8-12。\n3.__________，“論重大過失，?軍法專刊第28卷第6期，頁10-12。\n4. __________，“論過失犯罪，?政大法學評論第24期(民國七十年十二月)頁1-32。\n5.會計師會訊第一期~第二十四期合訂本，中華民國會計師公會全國聯合會編譯出版委員會(民國七十二年六月出版)。\n6.陳和慧撰，“論犯罪之故意，?軍法專刊第19卷第6期，頁22-32。\n7. __________，“過失責任論，?軍法專刊第19卷第7期，頁18-26。\n8.鄭丁旺撰，“會計師界的努力應獲社會肯定──從籌募會計學術基金會談起，?會計研究(台北:政大會研所，民國七十三年六月)第十九期，頁1-4。\n9.鄭玉波撰，“論過失相抵與損益相抵之法理，?軍法專刊第25卷第8期，頁2-6。\n10.賴源河著，“證券交易法之民事責任，?政大法學評論，第14期(民國六十五年十月)頁99-119.\n11. __________ ，“公開書類虛偽不實之法律責任，?政大法學評論第20期(民國七十一年六月)頁119-139.\n12. __________，“丸億公司案平議，?政大法學評論第28期(民國七十二年十二月)頁81-91.\n\n三、其他中文資料\n(一)未出版論文\n1.林江典撰，審計性質與目的之研究，政大會研所碩士論文(民國七十四年六月)。\n2.林美花撰，會計師法律責任之研究，政大會研所碩士論文(民國六十六年六月)。\n3.張文祥撰，一般公認會計原則之研究，政大會研所碩士論文(民國六十六年六月)。\n4.李明憲撰，我國會計師財務簽證評鑑問題之研究，政大會研所碩士論文(民國七十三年六月)。\n5.陳俊卿撰，當前我國會計師財務簽證缺失之研究，政大會研所碩士論文(民國七十五年一月)。\n6.陳惠卿撰，我國會計師社會形象之研究，政大會研所碩士論文(民國七十二年六月)。\n7.陳耀連撰，現代審計成長與專業會計師制度之研究，政大會研所碩士論文(民國六十六年六月)。\n8.潘遠增撰，會計師職業道德規範之研究，東吳大學會研所碩士論文(民國六十七年六月)。\n9.劉杉涼撰，會計師職業道德之研究，政大會研所碩士論文(民國六十六年七月)。\n10.盧聯生，中國會計發展史之探討，東吳大學會研所碩士論文(民國六十七年六月)。\n\n(二)判決書\n1.72年度訴字2151號\n2.72年度訴字1077號\n3.73年度訴字9675號\n4.73年度上字3193號\n5.73年度上訴字909號\n6.74年度台上字2851號\n\n(三)報紙\n1.經濟日報，民國七十二年至民國七十四年。\n2.工商時報，民國七十二年至民國七十四年。\n\n四、英文書籍\n1. AICPA, Codification of Statements on Auditing Standards Nos.1 to 44 (New York : AICPA, 1983).\n2. American Law Institute, Restatement of Law of Torts (St. Paul: West Publishing Company, 1934).\n3. Carmichael, D.R., The Auditor`s Reporting Obligation (New York : AICPA,1972).\n4. Littleton, A.C., Accounting Evolution To 1900 (New York : Russell & Russell, 1973).\n5. Loss, Louis, Securities Regulation (Boston: Little, Brown and Company, 1961).\n6. Mautz, R.K. and Hussein A Sharaf, The Philosophy of Auditing, American Accounting Association Monograph No. 6 (Wisconsin : AAA, 1982) 11th pr.\n7. Practicing Law Institute, Accountants` Liability: Litigation Strategies and Tacts, Course Handbook Series No. 89 (New York: PLI, 1977).\n8. ______，Accountants` Liability 1977, Course Handbook Series No. 108 (New York : PLI, 1977).\n9. Prosser, William L., Law of Torts (St. Paul: West Publishing Company, 1971) 4th. ed.\n10. Willington, John J. and D.R. Cormichael, Auditing Concepts and Methods (New York: MoGraw-Hill Company, 1975) Rep. by Taipei: Southeast Book Company.\n11. Windal, Floyd W. and Robest N. Corley, The Accounting Professional, Ethics, Responsibility and Liability (New Jessey: Prentice-Hall, Inc.,1980).\n\n五、英文期刊\n1. Barnickol, Karl R, Allan John Ross, Ronald O. Schowalter, and Michael J. Walters, "Accounting for Litigation and Claims," Journal of Accountancy (June 1985) pp. 56-68.\n2. Causey, Denzil Y. Jr., "Foreseeability as a Deterninant of Audit Responsibility," Accounting Review vol. XLVII (April 1973) pp 258-267.\n3. Chazen, Charles and Kenneth I. Solomon, "The Art of Defensine Auditing," Journal of Accountancy (October 1975) pp. 66-71.\n4. Collins, Joseph P., "Professional Liability : the Situation Worsens," Journal of Accountancy (November 1985) pp. 57-66.\n5. Defliese, Philip L., "The New Look` at the Auditor`s Responsibility for Fraud Detection," Journal of Accountancy (October 1962) pp. 36-44.\n6. Ellingsen, John E. and Gary A. Rubin, "Auditing Developments," Journal of Accounting, Auditing and Finance (Winter 1986) pp. 76-82.\n7. Isbell, David B., "The Continental Vending Cass : Lessons for the Profession," Journal of Accountancy (August 1970) pp. 33-40.\n8 ._________, and D.R. Carmichael, "Disclaimers and Liability--The Rhode Island Trust Case, "Journal of Accountancy (April 1973) pp. 37-42.\n9. Levy, Marvin M., "Financial Fraud : Schemes and Indicia," Journal of Accountancy (August 1985) pp. 78-87.\n10. Linowes, David F., "The Accountant`s Enlarged Professional Responsibility,"Journal of\nAccountancy (February 1973) pp. 47-51.\n11. Mednick, Robet, "The Auditor`s Role in Society: A New Approach to Solving the Perception Gap, "Journal of Accountancy (February 1986) pp. 70-74 .\n12. Minow, Newton N., "Accountants` Liability and the Litigation Explosion," Journal of Accountancy (September 1984) pp. 70-86.\n13. Moran, Mark and Gany John Previts, "The SEC and the Profession, 1934-84: The Realities of Self-Regulation," Journal of Accountancy (July 1984) pp. 68-80.\n14. Olson, Norman O., "The Auditor in Legal Difficulty-What`s the Answer?" Journal of Accountancy (April 1970) pp. 39-44 .\n15. Olson, Wallace E., "A Look at the Responsibility Gap," Journal of Accountancy (January 1975) pp. 52-57.\n16. Pierre, Kent St. and James A. Anderson, "An Analysis of the Factors Associated with Lawsuits Against Public Accountants," Accounting Review vol. LIX (April 1984) pp. 242-263.\n17. Reiling, Henry B and Russell A. Taussig, "Recent Lialility Cases-- Implications for Accountants," Journal of Accountancy (September 1970) pp. 39-53.\n18. Schnepper, Jeff A., "The Accountant`s Lialility under Rule 10b-5 and Section 10(b) of the Securities Exchange Act of 1934: The Hole in Hochfelder,"Accounting Review Vol. LII (July 1977) pp. 653-657.\n19. Schultz, Joseph J. Jr., and Kurt Pany, "The Independent Auditor`s Civil Liability- An\nOverview," Accounting Review vol. LV. (April 1980) pp. 319-326.\n20. Serlin, Jerry E., "Auditing Developments: Fraud and the Auditor," Journal of Accounting, Auditing and Finance (Winter 1985) pp. 136-143.\n21."Statement In Quotes--1136 Tenants Corporation v. Max Rothenberg & Company," Journal of Accountancy (November 1971) pp. 67 -73.\n22. "Statement In Quotes-- The Litigation Explosion," Journal of Accountancy (Manch 1970) pp. 65 - 67.zh_TW