對責任語彙認知之研究

碩士 === 國立政治大學 === 會計研究所 === 91 === CPAs were nervous when No.33 audit statement issued in 1999, because they thought if the Chinese phrase 「保證」was translated for the term of ‘’assurance’’ might increase their legal liability. Finally, the phrase 「保證」 was replaced to 「確信」, and the No.33 audit state...

Full description

Bibliographic Details
Main Author: 洪肇鍇
Other Authors: Lin, Wan-ying
Format: Others
Language:zh-TW
Published: 2003
Online Access:http://ndltd.ncl.edu.tw/handle/45725701876371393243
id ndltd-TW-091NCCU5385039
record_format oai_dc
spelling ndltd-TW-091NCCU53850392015-10-13T17:01:57Z http://ndltd.ncl.edu.tw/handle/45725701876371393243 對責任語彙認知之研究 洪肇鍇 碩士 國立政治大學 會計研究所 91 CPAs were nervous when No.33 audit statement issued in 1999, because they thought if the Chinese phrase 「保證」was translated for the term of ‘’assurance’’ might increase their legal liability. Finally, the phrase 「保證」 was replaced to 「確信」, and the No.33 audit statement became the fastest modified statement in the series. The subject discussed in this research is focused on the controversy occurred in the process of amending No.33 auditing statement. Through the poll (which is aimed at students of law and accounting departments) the research tried to find out if the phrases “wording”, ”comprehension”, and “specialty” would influence the cognition about CPA’s duties, and if there were any cross-effects between them. The results show the factor “Wording” is significant to all cognition about CPA’s duties. The three factors are all significant to the cognition about “assured degree” and there is no cross-effects between them. But ”comprehension” is not significant to the cognition about CPA’s legal liabilities, also there are cross-effects between “wording” and “specialty”. Lin, Wan-ying 馬秀如 2003 學位論文 ; thesis 67 zh-TW
collection NDLTD
language zh-TW
format Others
sources NDLTD
description 碩士 === 國立政治大學 === 會計研究所 === 91 === CPAs were nervous when No.33 audit statement issued in 1999, because they thought if the Chinese phrase 「保證」was translated for the term of ‘’assurance’’ might increase their legal liability. Finally, the phrase 「保證」 was replaced to 「確信」, and the No.33 audit statement became the fastest modified statement in the series. The subject discussed in this research is focused on the controversy occurred in the process of amending No.33 auditing statement. Through the poll (which is aimed at students of law and accounting departments) the research tried to find out if the phrases “wording”, ”comprehension”, and “specialty” would influence the cognition about CPA’s duties, and if there were any cross-effects between them. The results show the factor “Wording” is significant to all cognition about CPA’s duties. The three factors are all significant to the cognition about “assured degree” and there is no cross-effects between them. But ”comprehension” is not significant to the cognition about CPA’s legal liabilities, also there are cross-effects between “wording” and “specialty”.
author2 Lin, Wan-ying
author_facet Lin, Wan-ying
洪肇鍇
author 洪肇鍇
spellingShingle 洪肇鍇
對責任語彙認知之研究
author_sort 洪肇鍇
title 對責任語彙認知之研究
title_short 對責任語彙認知之研究
title_full 對責任語彙認知之研究
title_fullStr 對責任語彙認知之研究
title_full_unstemmed 對責任語彙認知之研究
title_sort 對責任語彙認知之研究
publishDate 2003
url http://ndltd.ncl.edu.tw/handle/45725701876371393243
work_keys_str_mv AT hóngzhàokǎi duìzérènyǔhuìrènzhīzhīyánjiū
_version_ 1717779085821739008