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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/64431

    Title: 我國政府審計業務外包決定因素初探
    Other Titles: The Determinants on Outsourcing of Governmental Audit Services in Taiwan
    Authors: 張寶光
    Contributors: 淡江大學會計學系
    Keywords: 政府審計;委外辦
    Date: 2005-05-28
    Issue Date: 2011-10-20 13:39:51 (UTC+8)
    Publisher: 中華教育學會
    Abstract: 適合委外辦理。於民國 93 年 2 月間,本研究以獲自我國中央及地方的審計及主
    計機關 417 個有效樣本進行分析。主要結果顯示,多數政府主計及審計人員均有
    This study examines important factors that governments may consider when they
    decide to adopt outsourcing of their auditing services. Regarding factors of
    importance, they are divided into three aspects as follows: On the aspect of laws and
    decrees, the most important item is that auditing authorities should have related laws
    and decrees to specify rights and obligations the mandated should take. On the aspect
    of supervisory system, the most important item is that the auditing report by the
    mandated should be checked and approved by auditing authorities. On the aspect of
    effects of implementation, the most important item is that outsourcing of auditing
    services should be able to help supervisory functions of auditing authorities. Most of
    respondents thought that custom-made operations in construction or engineering
    projects are more suitable for outsourcing. Public business agencies are more suitable
    government units for outsourcing of auditing services. Performance auditing services
    are more suitable type of business or service for outsourcing of auditing services.
    Receiving applications publicly and then decided by professional committee and
    Ministry of Audit is most suitable way to select the mandated.
    Relation: 當前會計理論與實務研討會論文集,19頁
    Appears in Collections:[會計學系暨研究所] 會議論文

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