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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/85148
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/85148


    Title: 電子商務對會計師業務影響及因應之道之研究
    Authors: 劉融諭
    Contributors: 陳錦烽
    劉融諭
    Keywords: 電子商務
    認證服務
    諮詢服務
    審計服務
    Date: 2001
    Issue Date: 2016-04-15 16:10:32 (UTC+8)
    Abstract: 電子商務的興起改變了傳統交易模式且其產值快速成長,因而引起實務界與學者對於電子商務議題的重視。會計師專業是以人為主的服務事業,會因應環境的變遷而調整其專業的服務內容,因此,AICPA成立Special Committee on Assurance Services(SCAS),負責研議會計師業務擴展之相關問題。電子商務對會計師業務造成影響有衍生出安全性的問題,使得認證、相關諮詢服務的產生,且原始憑證消失使得傳統的審計方法面臨挑戰,審計方法需要加以改變,再者,會計資訊的要求由「可靠性」轉為「攸關性」,會計師可以提供及時查核的服務,因而有連續性審計的產生。本研究之目的即在探討電子商務對會計師業務之影響,並調查與分析會計師事務所具體因應之道。
    Reference: 一、中文部分
    1. 中國時報,1999.6.24,高爾:電子商務美未來經濟成長火車頭。
    2. 余千智與周濟群,1997,電子商務環境中會計及審計作業之流程模式,中山管理評論(12月):825-850。
    3. 李冠浩,2000,資訊技術對會計師工作影響之研究,淡江大學會計研究所碩士論文。
    4. 林嬋娟與楊孟萍,1997,二十一世紀會計師新業務─確認性服務,會計研究月刊,第138期(5月):106-111。
    5. 邱裕賓,1998,Electronic Commerce 電子商務概論,電子商業導航,第24期,http://www.ec.org.tw/ecpilot/ic24/電子商務概論.html。
    6. 吳琮璠,1999,淺談電子商務、認證與知識科技,會計研究月刊,第168期(11月):107-116。
    7. 周濟群,2000,連續性審計理論分析與系統技術探討─以物件式雛型系統為例,政治大學會計研究所博士論文。
    8. 馬君梅,2000,2000年會計大趨勢, 會計研究月刊,第171期(2月):12-15。
    9. 黃炳錫,1994,企業採用EDI器統及使用效益之研究—以報關為例,淡江大學資訊管理研究所碩士論文。
    10. 曾建銘,1996,影響企業採用電腦網路的因素及其採用後的效益研究,淡江大學資訊管理研究所碩士論文。
    11. 鄭惠之,2000,會計人票選2000年最熱門財經趨勢,會計研究月刊,第171期(2月):18-24。
    12. 鄭惠之,2000,2000年會計、審計新世紀,會計研究月刊,第171期(2月):25-31。
    13. 蘇裕惠,1998,化需求為機會—談會計師加值業務之拓展,會計研究月刊,第155期(10月):83-90。
    14. 蘇裕惠,1999,會計師事務所拓展確認性服務的六大潛在商機,會計研究月刊,第158期(1月):107-114。
    二、英文部分
    1. AICPA, and Canadian Institute of Chartered Accountants (CICA), 1999, Continuous Auditing, New York: AICPA.
    2. Grove, A., 1999, Destination internet economy, available at http://www.andygrove.com/intel/people/asg/speeches/sept99.htm, search day 2000.8.
    3. Grover, V., and M. D., Goslar, 1993, The initiation, adoption, and implementation of telecommunications technologies in U.S. organizations, Journal of Management Information Systems 10 (Summer):141-163.
    4. Hornback, R., 1995, Electronic commerce in the 21st century? , Journal of Systems Management 46 (May/June):28-33.
    5. Kalakota, R., and Whinston, A. B., 1996, Frontiers of electronic commerce, Addison-Wesley.
    6. Kalakota, R., and Whinston, A. B., 1997, Electronic commerce: A manager guide, Addison-Wesley.
    7. Kosiur, D., 1997, Understanding electronic commerce, Microsoft Press.
    8. Rankin , L. J., and Sharp, F. C., 2000, The new mix of client services, The CPA Journal 70 (May):38-45.
    9. SCAS, 1997, A model for CPA firms to turn needs into service, AICPA, available at http://ftp.aicpa.org/public/download/amodel.rtf, search day 2000.8.
    10. SCAS, 1997, Competitive environment, AICPA, available at http://ftp.aicpa.org/public/download/compenv.rtf, search day 2000.8.
    11. SCAS, 1997, Assurance service—definition and interpretive commentary, AICPA, available at http://ftp.aicpa.org/public/download/defncom.rtf, search day 2000.8.
    12. SCAS, 1997, Electronic commerce assurance, AICPA, available at http://ftp.aicpa.org/public/download/elec.rtf , search day 2000.8.
    13. SCAS, 1997, Future of financial statement audit, AICPA, available at http://ftp.aicpa.org/public/download/futfinst.rtf , search day 2000.8.
    14. SCAS, 1997, Industry, AICPA, available at http://ftp.aicpa.org/public/download/industry.rtf, search day 2000.8.
    15. SCAS, 1997, Large CPA firm, AICPA, available at http://ftp.aicpa.org/public/download/Lgfirm.rtf, search day 2000.8.
    16. SCAS, 1997, Medium CPA firm, AICPA, available at http://ftp.aicpa.org/public/download/mdfirm.rtf, search day 2000.8.
    17. SCAS, 1997, New assurance opportunities, AICPA, available at http://ftp.aicpa.org/public/download/Newopps.rtf, search day 2000.8.
    18. SCAS, 1997, Small CPA firm, AICPA, available at http://ftp.aicpa.org/public/download/Smfirm.rtf, search day 2000.8.
    19. Turner, M. J., 1995, Low priorities but high hopes for the internet? , Business Communications Review 25 (November):29-32.
    Vasarhelyi, M. A., and Hapler, F. B., 1991, The Continuous audit of online systems, Auditing 10 (Spring):110-126.
    20. Yu, C. C., H. C., Yu, and C. C., Chou, 2000, The impacts of electronic commerce on auditing practices:an auditing process model for evidence collection and validation, The international Journal of Intelligent System in Accounting, Finance and Management 9 (September): 195-216.
    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#A2002001361
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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