Investigation into the Cognition of the Entrusted Audit Service Quality of Private Senior High Schools
碩士 === 靜宜大學 === 企業管理研究所 === 91 === ABSTRACT Privately-funded schools play an ever-increasing role in our education system after the government offered numerous incentives to encourage the establishment of more privately-funded schools. However, these schools are now faced with the question of surv...
Main Authors: | , |
---|---|
Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2003
|
Online Access: | http://ndltd.ncl.edu.tw/handle/54117318533120175815 |
id |
ndltd-TW-091PU005121018 |
---|---|
record_format |
oai_dc |
spelling |
ndltd-TW-091PU0051210182016-06-08T04:13:33Z http://ndltd.ncl.edu.tw/handle/54117318533120175815 Investigation into the Cognition of the Entrusted Audit Service Quality of Private Senior High Schools 私立高中職校委外審計服務品質認知之研究 Chao-Ming Huang 黃照明 碩士 靜宜大學 企業管理研究所 91 ABSTRACT Privately-funded schools play an ever-increasing role in our education system after the government offered numerous incentives to encourage the establishment of more privately-funded schools. However, these schools are now faced with the question of survival in a world of diminishing population. The public are not familiar with the difficulties which these schools have to deal with. They need to have their accounts audited by CPA firms approved by the Ministry of Education. They have to fight for subsidies from the Ministry. They have to have good teaching, distinct curricula to offer sound financial standing to meet the public expectation on the exertions of the private schools. There has never been any study of the service provided by independent audit firms (CPA firms) from the perspective of privately-funded high schools. This survey intends to be the first of its kind to explore the quality of service offered by CPA firms in this field. It is hoped that the Ministry of Education and the relevant CPA firms can take our recommendations into consideration when they plan to improve the practice. This survey showed that examinees usually find the quality of service provided by the audit firms (CPA firms) to be lower than expected. Constant changes of auditors and the lack of frequent discussions with schools constitute the major part of complaints. School systems, age of examinees, seniority of examinees, and education of examinees also cause significant variation in different statistic variables. At the end of the survey, recommendations are presented to CPA firms, privately-funded schools, and the Ministry of Education. It is hoped that these schools can be given a fair chance of survival and future development with better service in the audit process. Ying-Te Chen 陳英得 2003 學位論文 ; thesis 122 zh-TW |
collection |
NDLTD |
language |
zh-TW |
format |
Others
|
sources |
NDLTD |
description |
碩士 === 靜宜大學 === 企業管理研究所 === 91 === ABSTRACT
Privately-funded schools play an ever-increasing role in our education system after the government offered numerous incentives to encourage the establishment of more privately-funded schools. However, these schools are now faced with the question of survival in a world of diminishing population. The public are not familiar with the difficulties which these schools have to deal with. They need to have their accounts audited by CPA firms approved by the Ministry of Education. They have to fight for subsidies from the Ministry. They have to have good teaching, distinct curricula to offer sound financial standing to meet the public expectation on the exertions of the private schools. There has never been any study of the service provided by independent audit firms (CPA firms) from the perspective of privately-funded high schools. This survey intends to be the first of its kind to explore the quality of service offered by CPA firms in this field. It is hoped that the Ministry of Education and the relevant CPA firms can take our recommendations into consideration when they plan to improve the practice.
This survey showed that examinees usually find the quality of service provided by the audit firms (CPA firms) to be lower than expected. Constant changes of auditors and the lack of frequent discussions with schools constitute the major part of complaints. School systems, age of examinees, seniority of examinees, and education of examinees also cause significant variation in different statistic variables. At the end of the survey, recommendations are presented to CPA firms, privately-funded schools, and the Ministry of Education. It is hoped that these schools can be given a fair chance of survival and future development with better service in the audit process.
|
author2 |
Ying-Te Chen |
author_facet |
Ying-Te Chen Chao-Ming Huang 黃照明 |
author |
Chao-Ming Huang 黃照明 |
spellingShingle |
Chao-Ming Huang 黃照明 Investigation into the Cognition of the Entrusted Audit Service Quality of Private Senior High Schools |
author_sort |
Chao-Ming Huang |
title |
Investigation into the Cognition of the Entrusted Audit Service Quality of Private Senior High Schools |
title_short |
Investigation into the Cognition of the Entrusted Audit Service Quality of Private Senior High Schools |
title_full |
Investigation into the Cognition of the Entrusted Audit Service Quality of Private Senior High Schools |
title_fullStr |
Investigation into the Cognition of the Entrusted Audit Service Quality of Private Senior High Schools |
title_full_unstemmed |
Investigation into the Cognition of the Entrusted Audit Service Quality of Private Senior High Schools |
title_sort |
investigation into the cognition of the entrusted audit service quality of private senior high schools |
publishDate |
2003 |
url |
http://ndltd.ncl.edu.tw/handle/54117318533120175815 |
work_keys_str_mv |
AT chaominghuang investigationintothecognitionoftheentrustedauditservicequalityofprivateseniorhighschools AT huángzhàomíng investigationintothecognitionoftheentrustedauditservicequalityofprivateseniorhighschools AT chaominghuang sīlìgāozhōngzhíxiàowěiwàishěnjìfúwùpǐnzhìrènzhīzhīyánjiū AT huángzhàomíng sīlìgāozhōngzhíxiàowěiwàishěnjìfúwùpǐnzhìrènzhīzhīyánjiū |
_version_ |
1718297239965663232 |