期刊論文
| 學年 | 100 |
|---|---|
| 學期 | 2 |
| 出版（發表）日期 | 2012-03-01 |
| 作品名稱 | 會計師查核報告與訊碟 |
| 作品名稱（其他語言） | Audit Report and Infodisc |
| 著者 | 周玲臺; 張文瀞; 張謙恆 |
| 單位 | 淡江大學會計學系 |
| 出版者 | 高雄市：中山大學管理學術研究中心 |
| 著錄名稱、卷期、頁數 | 中山管理評論=Sun Yat-Sen Management Review 20(1)，頁309-326 |
| 摘要 | 曾經眾所矚目之訊碟案是因簽證會計師王金來在其2004年半年報上所揭露的事項而引爆。個案內容首先說明台灣會計師業現況，其次敘述訊碟所屬產業之環境與其管理控制系統，最後則呈現會計師在查核過程中所遇到之困難及掙扎。本個案乃藉由王金來會計師查核訊碟的經驗，讓同學了解會計師的專業責任、關鍵領域查核風險的評估與掌握以及查核報告決策的困難點。除會計審計專業層面的討論外，本個案可激發同學對人性、專業與社會壓力等現實問題之省思。 In 2004, the high profile Infodisc Technology Co., Ltd. (hereafter Infodisc)scandal was discovered by James Wang, CPA. This case first provides market statistics about Taiwan Big 4 accounting firms and then describes the business operations of Infodisc and its corporate governance. Finally, the accountants' detailed audit processes and the dilemma which James Wang encountered during this audit experience are presented. This case aims at helping students understand the responsibilities of an auditor and his practical struggles in assessing audit risk and making audit opinion decisions. In addition to professional accounting and auditing discussions, this case also inspries students to deliberate on issues related to human nature, social pressures and reality issues. |
| 關鍵字 | 訊碟;會計師專業;查核報告;海外投資;Infodisc;Auditorresponsibility;Auditreport;overseasinvestment |
| 語言 | zh_TW |
| ISSN | 1023-2842 |
| 期刊性質 | 國內 |
| 收錄於 | TSSCI |
| 產學合作 | |
| 通訊作者 | |
| 審稿制度 | |
| 國別 | TWN |
| 公開徵稿 | |
| 出版型式 | 紙本 |
| 相關連結 |
機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/75030 ) |