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題名 審計性質與目的之研究 作者 林江典 貢獻者 鄭丁旺
林江典日期 1985 上傳時間 14-Nov-2016 16:00:49 (UTC+8) 摘要 論文提要本論文之研究目的，乃在追踪現代審計的發展歷程，認定及討論目前審計所引起爭論的問題，以便瞭解當前審計活動的全貌，期能達到下列特定目的：(1)確認歷史性的審計特質及提供一套解釋性架構。(2)討論、澄清及分析現時審計之目的。本論文之研究方法，僅限於次級資料之研究，研究程序包括：(1)廣泛的文獻探討，(2)評估、分析與解釋所蒐集的資料，(3)應用歸納法以建立審計的基本原理。本論文共分六章：第一章：緒論。第二章首先從追踪現代審計之進展歷程（一九○○年以後），以提供解釋性架構及瞭解當前之審計問題。第三章：將目前審計所爭論與關切之問題加以組織、認定及討論。第四章：說明審計性質之一致性理論、理論架構之整合及說明當前各審計分支的發展。第五章：乃在討論分析現時各審計分支之目的。最後一章乃為綜合本論文之主要說明與結論。
序言圖表目次第一章 緒論1 第一節 問題的性質1 第二節 研究目的及範圍3 第三節 研究限制4 第四節 研究方法與架構5 第二章 現代審計的發展7 第一節 現代審計的開始─1800年至1900年8 第二節 現代審計的第一階段發展期—1900至1950年12 第三節 現代審計的第二階段發展期—1950年至今18 第三章 現代審計問題27第一節 審計的範疇30 第二節 審計的評估35 第三節 審計報告42 第四節 審計人員之屬性49 第四章 審計之性質60 第一節 審計之關係人60 第二節 審計之體系63 第三節 審計活動65 第四節 審計之緣由67 第五節 審計人員之特質70第六節 審計之領域80 第七節 審計範圍的決定因素86 第五章 審計之目的94 第一節 簽證96 第二節 會計責任106 第三節 控制115 第四節 本章彙總與說明127 第六章 彙總與結論134 參考書目139圖表目次圖一 當前審計環境13 圖二 審計之基本關係人61 圖三 基本之審計體系63 圖四 審計活動65 圖五 基本之管理功能116 圖六 基本控制制度120參考文獻 一、未出版論文1.石世賢，會計師事務所人力資源規劃之研究，國立政治大學會計研究所碩士論文，民國七十二年六月。 2.林美智，我國會計師獨立性之研究，國立政治大學會計研究所碩士論文，民國七十三年六月。 3.林寶彩，審計人員獨立性問題之研究，國立政治大學會計研究所碩士論文，民國七十年六月。 4.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，民國七十三年六月。二、中文書籍及期刊1.汪泱若著，企業管理舞弊─偵測與預防（台北：華泰書局，民國七十一年六月）。 2.葉誌崇著，EDP審計之研究（台北：道明出版社，民國七十四年一月初版）。3. Meigs, Whittington , & Meigs ( Principles of Auditing : 1982 )，蔡蜂霖譯，審計學原理，（台北：譯者刊行，民國七十一年九月初版）。4.程鵬翥譯，美國各級政府機構、計劃、活動及職能之審計準則(一)，現代審計半月刊，第二百三十四期。三、英文書籍1. American Accounting Association, Committee on Basic Auditing Concepts. A Statement of Basic Auditing Concepts. Sarasota, Fla: AAA, 1973. Previously published in The Accounting Review: Supplement to Vol. 47 (1972): 14-74.2. _______, Committee on Not-For-Profit Organization. "1972-1973 Report of the Committee." The Accounting Review: Supplement to Vol. 49 (1974):224-49.3. _______, Auditing Standard Executive Committee, Statement on Auditing Standard No. 4. New York: AICPA, 1974-77.4. _______, Committee on Auditing Procedure. "Codification of Auditing Standard and Procedures," Statement on Auditing Standard No. 1, New York: AICPA, 1973.5. _______, Committee on Auditing Procedure, "Codification of Auditing Standards No. 4, New York: AICPA, 1973.6. _______, Committee on Governmental Accounting and Auditing. Audits of State and Local Governmental Units. Industry Audit Guide. New York, AICPA, 1974.7. _______, Committee on Long-Range Objectives. John L. Carey, ed. The Accounting Profession: Where Is It Heading? New York: AICPA, 1962.8. _______, Computer-Assited Audit Techniques", (Computer Service Executive Committee AICPA, 1979).9._______, Task Force on Evaluation of Efficiency and Program. Results. "Guidelines for CPA Participation in Government Audit Engagement to Evaluate Economy, Efficiency, and Program Results." Management Advisory Service Guideline Series No. 6, New York: AICPA, 1976.10. Benedict, Howard G. Yardsticks of Management. Los Angels: Management Book Co., 1948.11. Commission on Auditors` Responsibilities. Statement of Issue: Scope and Organization of the Study of Auditors` Responsibilities, New York: American Institute of CPAS, 1975.12. Dicksee, Lawrence R. Auditing: A Practical Manual for Aduitors. London: Gee and Co., 1892.13. Hicks, Herbert G ., ed. Management, Organizations, and Human Resources: Selected Readings. New York: McGraw-Hill, 1972.14. Institute of Internal Auditors. Statement of Responsibilities of the Internal Auditor. New York: IIA, 1971.15. Leonard, William P. Management Audit: An Appraisal of Management Methods and Performance. Englewood Cliffs, N.J.: Prentice-Hall, Inc., 1962.16. Littleton, A. C. Accounting Evalution to 1900. New York: American Institute Publishing Co., 1933.17. Mautz, R. K. and Sharaf, Hussein A. The Philosophy of Auditing. American Accounting Association Monograph No. 6. Madison, Wisc.: AAA, 1961.18. Peat, Marwick, Mitchell and Co. Research Opportunities in Auditing, New York: American Management Association, 1969.19. Rose, T. G. The Management Audit. London. Gee and Co., 1932.20. Sherer Michael and Kent David. Auditing and Accountability. London: 1983.21. U.S. General Accounting Office. Internal Auditing in Federal Agencies. Washington, D.C.: GAO, 1968.22. _______, Comptroller General. Standards for Audit of Governmental Organization, Program, Activities & Functions. Washington, D.C.: GAO, 1972.23. U.S. Securities and Exchange Commission. Accounting Series Release No. 126, Washington, D.C. Government Printing Office, 1972.四、英文期刊1. Anderson, H.M.: Giese, T. W.; and Booker, John. "Some propositions About Auditing." The Accounting Review 45 (July 1970):524-31.2. Bevis, Herman W. "The CPA`a Attest Function in Modern Society." The Journal of Accountancy 113 (February 1962) :28-35.3. Briloff, Abraham J. "Old Myths and New Realities in Accounting." The Accounting Review 41 (July 1966) :484-95.4. Broadus, W. A.; Moraglio Joseph F. "Governmental Audit Standards: A New Perspective" The Journal of Accountancy (May 1982), 81.5. Cadmus, Bradford. "Operational Auditing." The Internal Auditor 17 (March 1960):28-39.6. Carmichael, Douglas R. "The Assurance Function-Auditing at the Crossroads." The Journal of Accountancy 138 (September 1974):64-72.7. _______, "Some Hard Questions on Management Audits" The Journal of Accountancy 129 (February 1970):72.8. Churchill, Neil C., and Cyert, Richard M. "An Experiment in Management Auditing." The Journal of Accountancy 121 (February 1966): 42.9. Lahey, James M. "Toward a more understandable auditor`s report." The Journal of Accountancy (April 1972): 48.10. Lee, T. A. "The Nature of Auditing and Its Objectives." Accountancy 81 (April 1970): 292-96.11. Mautz, Robert K. "Some Observations on Auditing Research." Journal of Accountancy 140 (October 1975): 92-96.12. Munter Paul and Ratcliffe Thomas A. "Evidential Matter." The CPA Journal (Jan 1981): 72.13. "The Meaning of the Attest Function" The Journal of Accountancy 117 (October 1966): 61-63.14. McCosh Andrew, "Over the Limit" Accountaney Age (June 1976).15. "New Law Governing Feberal Accounting and Auditing." Editorial. The Journal of Accountancy 90 (November 1950): 370.16. Norgaard, Corine T. "The professional Accountant`s View of Operational Auditing." The Journal of Accountancy 128 (December 1969): 46.17. Roth, Joseph L. "Breaking the Tablets-A New Look at the Old Opinion." The Journal of Accountancy (July 1968): 63.18. Tocher K. "Control" Operational Research Quarterly (June 1970): 159-80. 關聯 國立政治大學
會計研究所
碩士
73資料類型 thesis dc.contributor.advisor 鄭丁旺 dc.contributor.author (Authors) 林江典 dc.creator (作者) 林江典 zh_TW dc.date (日期) 1985 dc.date.accessioned 14-Nov-2016 16:00:49 (UTC+8) - dc.date.available 14-Nov-2016 16:00:49 (UTC+8) - dc.date.issued (上傳時間) 14-Nov-2016 16:00:49 (UTC+8) - dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/103949 - dc.description.abstract (摘要) 論文提要本論文之研究目的，乃在追踪現代審計的發展歷程，認定及討論目前審計所引起爭論的問題，以便瞭解當前審計活動的全貌，期能達到下列特定目的：(1)確認歷史性的審計特質及提供一套解釋性架構。(2)討論、澄清及分析現時審計之目的。本論文之研究方法，僅限於次級資料之研究，研究程序包括：(1)廣泛的文獻探討，(2)評估、分析與解釋所蒐集的資料，(3)應用歸納法以建立審計的基本原理。本論文共分六章：第一章：緒論。第二章首先從追踪現代審計之進展歷程（一九○○年以後），以提供解釋性架構及瞭解當前之審計問題。第三章：將目前審計所爭論與關切之問題加以組織、認定及討論。第四章：說明審計性質之一致性理論、理論架構之整合及說明當前各審計分支的發展。第五章：乃在討論分析現時各審計分支之目的。最後一章乃為綜合本論文之主要說明與結論。 dc.description.abstract (摘要) 序言圖表目次第一章 緒論1 第一節 問題的性質1 第二節 研究目的及範圍3 第三節 研究限制4 第四節 研究方法與架構5 第二章 現代審計的發展7 第一節 現代審計的開始─1800年至1900年8 第二節 現代審計的第一階段發展期—1900至1950年12 第三節 現代審計的第二階段發展期—1950年至今18 第三章 現代審計問題27第一節 審計的範疇30 第二節 審計的評估35 第三節 審計報告42 第四節 審計人員之屬性49 第四章 審計之性質60 第一節 審計之關係人60 第二節 審計之體系63 第三節 審計活動65 第四節 審計之緣由67 第五節 審計人員之特質70第六節 審計之領域80 第七節 審計範圍的決定因素86 第五章 審計之目的94 第一節 簽證96 第二節 會計責任106 第三節 控制115 第四節 本章彙總與說明127 第六章 彙總與結論134 參考書目139圖表目次圖一 當前審計環境13 圖二 審計之基本關係人61 圖三 基本之審計體系63 圖四 審計活動65 圖五 基本之管理功能116 圖六 基本控制制度120 dc.format.extent 115 bytes - dc.format.mimetype text/html - dc.relation (關聯) 國立政治大學 dc.relation (關聯) 會計研究所 dc.relation (關聯) 碩士 dc.relation (關聯) 73 dc.title (題名) 審計性質與目的之研究 zh_TW dc.type (資料類型) thesis dc.relation.reference (參考文獻) 一、未出版論文1.石世賢，會計師事務所人力資源規劃之研究，國立政治大學會計研究所碩士論文，民國七十二年六月。 2.林美智，我國會計師獨立性之研究，國立政治大學會計研究所碩士論文，民國七十三年六月。 3.林寶彩，審計人員獨立性問題之研究，國立政治大學會計研究所碩士論文，民國七十年六月。 4.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，民國七十三年六月。二、中文書籍及期刊1.汪泱若著，企業管理舞弊─偵測與預防（台北：華泰書局，民國七十一年六月）。 2.葉誌崇著，EDP審計之研究（台北：道明出版社，民國七十四年一月初版）。3. Meigs, Whittington , & Meigs ( Principles of Auditing : 1982 )，蔡蜂霖譯，審計學原理，（台北：譯者刊行，民國七十一年九月初版）。4.程鵬翥譯，美國各級政府機構、計劃、活動及職能之審計準則(一)，現代審計半月刊，第二百三十四期。三、英文書籍1. American Accounting Association, Committee on Basic Auditing Concepts. A Statement of Basic Auditing Concepts. Sarasota, Fla: AAA, 1973. Previously published in The Accounting Review: Supplement to Vol. 47 (1972): 14-74.2. _______, Committee on Not-For-Profit Organization. "1972-1973 Report of the Committee." The Accounting Review: Supplement to Vol. 49 (1974):224-49.3. _______, Auditing Standard Executive Committee, Statement on Auditing Standard No. 4. New York: AICPA, 1974-77.4. _______, Committee on Auditing Procedure. "Codification of Auditing Standard and Procedures," Statement on Auditing Standard No. 1, New York: AICPA, 1973.5. _______, Committee on Auditing Procedure, "Codification of Auditing Standards No. 4, New York: AICPA, 1973.6. _______, Committee on Governmental Accounting and Auditing. Audits of State and Local Governmental Units. Industry Audit Guide. New York, AICPA, 1974.7. _______, Committee on Long-Range Objectives. John L. Carey, ed. The Accounting Profession: Where Is It Heading? New York: AICPA, 1962.8. _______, Computer-Assited Audit Techniques", (Computer Service Executive Committee AICPA, 1979).9._______, Task Force on Evaluation of Efficiency and Program. Results. "Guidelines for CPA Participation in Government Audit Engagement to Evaluate Economy, Efficiency, and Program Results." Management Advisory Service Guideline Series No. 6, New York: AICPA, 1976.10. Benedict, Howard G. Yardsticks of Management. Los Angels: Management Book Co., 1948.11. Commission on Auditors` Responsibilities. Statement of Issue: Scope and Organization of the Study of Auditors` Responsibilities, New York: American Institute of CPAS, 1975.12. Dicksee, Lawrence R. Auditing: A Practical Manual for Aduitors. London: Gee and Co., 1892.13. Hicks, Herbert G ., ed. Management, Organizations, and Human Resources: Selected Readings. New York: McGraw-Hill, 1972.14. Institute of Internal Auditors. Statement of Responsibilities of the Internal Auditor. New York: IIA, 1971.15. Leonard, William P. Management Audit: An Appraisal of Management Methods and Performance. Englewood Cliffs, N.J.: Prentice-Hall, Inc., 1962.16. Littleton, A. C. Accounting Evalution to 1900. New York: American Institute Publishing Co., 1933.17. Mautz, R. K. and Sharaf, Hussein A. The Philosophy of Auditing. American Accounting Association Monograph No. 6. Madison, Wisc.: AAA, 1961.18. Peat, Marwick, Mitchell and Co. Research Opportunities in Auditing, New York: American Management Association, 1969.19. Rose, T. G. The Management Audit. London. Gee and Co., 1932.20. Sherer Michael and Kent David. Auditing and Accountability. London: 1983.21. U.S. General Accounting Office. Internal Auditing in Federal Agencies. Washington, D.C.: GAO, 1968.22. _______, Comptroller General. Standards for Audit of Governmental Organization, Program, Activities & Functions. Washington, D.C.: GAO, 1972.23. U.S. Securities and Exchange Commission. Accounting Series Release No. 126, Washington, D.C. Government Printing Office, 1972.四、英文期刊1. Anderson, H.M.: Giese, T. W.; and Booker, John. "Some propositions About Auditing." The Accounting Review 45 (July 1970):524-31.2. Bevis, Herman W. "The CPA`a Attest Function in Modern Society." The Journal of Accountancy 113 (February 1962) :28-35.3. Briloff, Abraham J. "Old Myths and New Realities in Accounting." The Accounting Review 41 (July 1966) :484-95.4. Broadus, W. A.; Moraglio Joseph F. "Governmental Audit Standards: A New Perspective" The Journal of Accountancy (May 1982), 81.5. Cadmus, Bradford. "Operational Auditing." The Internal Auditor 17 (March 1960):28-39.6. Carmichael, Douglas R. "The Assurance Function-Auditing at the Crossroads." The Journal of Accountancy 138 (September 1974):64-72.7. _______, "Some Hard Questions on Management Audits" The Journal of Accountancy 129 (February 1970):72.8. Churchill, Neil C., and Cyert, Richard M. "An Experiment in Management Auditing." The Journal of Accountancy 121 (February 1966): 42.9. Lahey, James M. "Toward a more understandable auditor`s report." The Journal of Accountancy (April 1972): 48.10. Lee, T. A. "The Nature of Auditing and Its Objectives." Accountancy 81 (April 1970): 292-96.11. Mautz, Robert K. "Some Observations on Auditing Research." Journal of Accountancy 140 (October 1975): 92-96.12. Munter Paul and Ratcliffe Thomas A. "Evidential Matter." The CPA Journal (Jan 1981): 72.13. "The Meaning of the Attest Function" The Journal of Accountancy 117 (October 1966): 61-63.14. McCosh Andrew, "Over the Limit" Accountaney Age (June 1976).15. "New Law Governing Feberal Accounting and Auditing." Editorial. The Journal of Accountancy 90 (November 1950): 370.16. Norgaard, Corine T. "The professional Accountant`s View of Operational Auditing." The Journal of Accountancy 128 (December 1969): 46.17. Roth, Joseph L. "Breaking the Tablets-A New Look at the Old Opinion." The Journal of Accountancy (July 1968): 63.18. Tocher K. "Control" Operational Research Quarterly (June 1970): 159-80.
