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政大機構典藏 > 商學院 > 會計學系 > 學位論文 > Item 140.119/86559

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/86559

Title:	會計師事務所審計人員對衍生性金融商品財務報導與查核能力之研究 A study on auditors` cognition and audit ability on derivative financial instruments in Taiwan
Authors:	李希道 Lee, Hsi-Tao
Contributors:	陳錦烽 Chen, Jing-Feng 李希道 Lee, Hsi-Tao
Keywords:	衍生性金融商品審計人員查核能力認知程度會計師事務所 derivative financial instrument auditor audit ability cognition DFI CPA firm
Date:	1998
Issue Date:	2016-04-27 14:05:26 (UTC+8)
Abstract:	本研究的主要目的是探討會計師事務所審計人員對衍生性金融商品(DFI)的財務報導與查核能力，並分析可能影響此項能力的因素。另一目的則是希望探討審計人員對財務會計準則公報第二十七號的意見及看法，以及對這號公報的瞭解程度。本研究以問卷為蒐集資料的工具，在139份回收的問卷中，只有24位審計人員不知道什麼是DFI，約有九成的審計人員認為查核含有從事DFI交易公司之財務報表之審體審計風險較沒有從事此類交易的公司高。造成審計人員對DFI財務報導的認知程度差異的原因，經統計檢定後，有下列幾項： In this study, the author investigated the degree of auditors` cognition and audit ability on derivative financial instruments (DFI) in Taiwan and he studied some factors that might affect these abilities. Besides, the author also investigated auditors` opinions of Statement of Financial Accounting Standard No. 27 in ROC. The author used questionnaire as a tool in gathering data. Factors that might affect auditors` cognition of DFI are as follows:
Reference:	1. 柯瓊鳳、沈大白，「析論衍生性金融商品交易與審計風險之關聯性」，會計研究月刊，第146期，民國87年1月，頁41-54。 2. 陳俊吉，「國內上市公司及銀行業人員對衍生性金融商品認知與報導能力之研究」，國立政治大學會計研究所未出版碩士論文，民國87年6月。 3. 陳錦烽，「我國股票上市公司之實證研究衍生性金融商品的使用及財務報導」，會計研究月刊，第126期，民國85年5月，頁89-100。 4. 許成洲，「衍生性金融商品徹底研究」，金錢文化出版社，民國84年6月。 5. 黃金澤，「衍生性金融商品對審計人的挑戰與因應」，會計研究月刊，第117期，民國84年6月，頁104-115。 6.黃金澤，「衍生性金融商品交易內部控制之探討」，會計研究月刊，第113期，民國84年2月，頁98-106。 7.黃金澤，「衍生性金融商品財稅處理」，資誠企業管理顧問股份有限公司，民國84年2月。 1. Anonymous. 1996. "Derivatives And Hedging Activities Moving Onto The Balance Sheet." Practical Accountant (August): 62-63. 2. Anonymous. 1996. "FASB Considers Measuring Derivatives At Fair Value." Journal of Accountancy (May): 16-17. 3. Broughton, Patrick. 1994. "Managing Market Risk," Corporate Finance (October):7-10. 4. Carpenter, Jennifer N. 1996. "Current Issues In Accounting For Derivatives." The Journal of Derivatives (November): 65-71. 5. Financial Accounting Standards Board. 1994. "Statement of Financial Accounting Standards No. 119: Disclosure about Derivative Financial Instruments and Fair Value of Financial Instruments." 6. Marshall, Kenneth K. 1995. "Internal Control And Derivatives." The CPA Journal. (October): 46-49 7. Winograd, Barry N. and Herz, Robert H. 1995. "Derivatives: What`s An Auditor To Do?" Journal of Accountancy (June): 75-80. 8. Williams, Jan R. and Eaton, Tim V. 1995. "The FASB`s New Standard on Derivative Financial Instruments." The CPA Journal (October):34-38.
Description:	碩士國立政治大學會計學系 86353021
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002001613
Data Type:	thesis
Appears in Collections:	[會計學系] 學位論文

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