https://scholars.lib.ntu.edu.tw/handle/123456789/100306
Title: | 機率詞彙與審計判斷:實驗研究 | Authors: | 杜榮瑞 | Keywords: | 機率詞彙;機率詞彙之解讀;審計判斷;審計結構;probability expressions;interpretations of probability expressions;audit judgment;audit structure Motivation and Purposes | Issue Date: | 2005 | Publisher: | 臺北市:國立臺灣大學會計學系暨研究所 | Abstract: | 本研究企圖回答下列問題:(1 )台灣的 審計人員是否對相同的機率詞彙存在很大的 解讀差異?(2 )審計人員對機率詞彙的解讀 是否會影響其對客戶備抵呆帳金額之判斷? 以及(3 )會計師事務所的審計結構是否有助於降低上述的解讀分歧?本研究以來自14 家查核上市(櫃)公司 的會計師事務所之196 名審計人員為受試 者,在實驗中要求他們針對39 個機率詞彙解 讀,填答他們心目中的機率數字,並對一審計 個案加以判斷,應予提列之備抵呆帳金額,最 後填答有關審計結構之問題。實驗結果發現, 在審計人員之間存在機率詞彙的解讀差異,雖 然他們的一致性屬中等程度,但低於以前的研 究。另外,審計人員對於「很有可能」與「很 少可能」的差異反映在所提列的備抵呆帳上 面,但備抵呆帳金額與解讀後的機率數字並無 顯著相關。最後,雖然有證據顯示,審計結構 與解讀差異間的關係,但證據並不強。本研究 之發現對於會計專業及會計準則制定機構(特 別是IASB )應有重要的意涵。 This study attempts to answer three research questions: (1) Do auditors in Taiwan interpret probability expressions diversely? (2) Do the interpretations of probability expressions translate into audit judgments on allowance for bad debts? And (3) Can audit structure reduce the variability of interpretations? The results of an experiment show that there are variations in interpretations on 39 probability expressions among 196 auditors from 14 audit firms that provide financial statement attestation for listed companies in Taiwan. Though the level of agreement of interpretations among the auditors is moderate, it is lower than that in prior research. The result also indicates that auditors do react to differences in probability expressions in judging the allowance for uncollectibles but that auditors ’probability interpretations do not directly translate into audit judgment in such a context. Finally, this study finds that there is some but weak evidence that audit structure is associated with interpretation variability. The findings of this study have important implications for the accounting profession and accounting standard setting bodies, especially IASB. |
URI: | http://ntur.lib.ntu.edu.tw//handle/246246/18429 | Other Identifiers: | 932416H002022 | Rights: | 國立臺灣大學會計學系暨研究所 |
Appears in Collections: | 會計學系 |
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932416H002022.pdf | 182.92 kB | Adobe PDF | View/Open |
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