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    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/30795

    Title: 審計作業流程建置方法論之研究
    Authors: 林素雯
    Contributors: 林宛瑩

    Keywords: 審計作業
    Date: 2007
    Issue Date: 2009-09-12 12:53:26 (UTC+8)
    Abstract: 財務報表查核簽證審計業務具有服務無法規格化、標準化與高度應用專業判斷等知識服務產業特性。基於這些特性,本研究納入品質成本管理觀念,並參考Tsaih and Lin (2006)提出之整體企業流程資訊有機體模式,另行提出審計作業流程建置方法論。透過該方法論建置之審計作業流程主要係將審計流程中需要仰賴專業判斷、具關鍵性之知識服務提供作業點予以辨認出,並於該作業點發展客製化且具修正彈性之指引表,協助審計人員於執行知識服務提供活動時使用,以確認審計品質。基於品質成本管理觀點,納入預防性控制性質的指引表之審計作業流程,預期將較目前以複核程序為主之事後偵測性控制活動及事後更正性活動的審計作業流程更具效率與效能。
    Characterized with features of the knowledge-based service industry, the financial audit process performed by the accounting firm is difficult to be standardized and required exercise of high degree of professional judgment. Under these characteristics, and with an application to concepts of quality cost and the Process-Wide Information Organism (Tsaih and Lin 2006) approach, this study proposes an Auditing Business Process Set-up Methodology (ABSM) to analyze the financial audit process. Based on the ABSM, key activities that required exercise of professional judgments in the audit process are first identified. Highly tailored guidance tables corresponding to the activities identified are then developed to provide guidance to auditors in order to assure the quality of audit. The provision of guidance tables is in nature a preventive measure, while the common practices of reviewing process which requires giving and clearing review notes are detective and corrective measures. In the context of quality cost management, a preventive approach is more efficient and effective.
    目 錄              頁次
    第一章:緒論         1
    第一節 研究動機          1
    第二節 研究主題與目的       4
    第三節 論文章節架構        5

    第二章:文獻探討          6
    第一節 專業服務之特性       6
    第二節 審計品質之探討       11
    第三節 企業流程分析        15

    第三章:審計作業流程建置方法論研究 18
    第一節 基本定義(名詞定義)     18
    第二節 審計作業流程建置方法論   22

    第四章:個案研究與分析       25
    第一節 個案事務所背景及營運分析  25
    第二節 個案事務所財務報表審計查核作業理論之介紹33
    第三節 以審計作業流程建置方法論模擬建置個案事務所財務簽證審計作業流程36

    第五章 結論及建議         54
    第一節 研究結論          54
    第二節 管理意涵 61
    第三節 研究限制及後續研究建議   62

    參考文獻              64
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    Description: 碩士
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0929323092
    Data Type: thesis
    Appears in Collections:[經營管理碩士學程EMBA] 學位論文

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