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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 張翊 | |
| dc.contributor.author | Tuo Lin | en |
| dc.contributor.author | 林拓 | zh_TW |
| dc.date.accessioned | 2021-07-10T22:13:32Z | - |
| dc.date.available | 2021-07-10T22:13:32Z | - |
| dc.date.copyright | 2018-06-28 | |
| dc.date.issued | 2018 | |
| dc.date.submitted | 2018-06-21 | |
| dc.identifier.citation | Accounting Department of the Ministry of Finance of the People’s Republic of China, accessed November 12, 2013, http://www.mof.gov.cn/mofhome/kjs/zhengwuxinxi/diaochayanjiu/201311/t201311111010096.html
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/77647 | - |
| dc.description.abstract | China National Audit Office (CNAO) provides audit assurance on PRC loan projects of ADB and issue the audited project financial statements (APFS) annually. This study examines the management control information to fulfill ADB’s requirements by using a sample of the APFS from (project years/fiscal years) 2015 to 2016. This study uses audit findings disclosure to investigate financial factors that might connect PRC loan projects to problems occurred. This study finds that, relative to non-disclosure, disclosure of audit findings is more likely for projects that are growing rapidly, executed by government departments, or lower current long-term debt ratio. This study also finds that audit findings related to ADB fund usage tend to happen in the projects with smaller budgets and lower liquidity. In addition, this study also suggests that ADB may wish to consider making further discussions with CNAO for “key performance measures” or “critical audit matters” in ADB loan projects. ADB may want to systematically collect recommendations/follow-up reports from CNAO. An ADB mid-term review team is recommended to establish for collecting the further information. The project managers may want to communicate with the ADB Independent Evaluation Department. Further reviews, if can be conducted, would be helpful in determining the materiality level of the problems and whether remedial actions are immediately required. | en |
| dc.description.provenance | Made available in DSpace on 2021-07-10T22:13:32Z (GMT). No. of bitstreams: 1 ntu-107-R05722055-1.pdf: 1635408 bytes, checksum: 49b53961ab6198b4ea36212d58c0a060 (MD5) Previous issue date: 2018 | en |
| dc.description.tableofcontents | 摘要 i
ABSTRACT ii CONTENTS iii LIST OF FIGURES v LIST OF TABLES vi 1. INTRODUCTION AND BACKGROUND 1 1.1 Research Purpose 3 2. LITERATURE REVIEW 6 2.1 Auditing Requirements for Audited Project Financial Statements 6 2.2 The Theoretic Basis of Management Control Information 9 2.3 Internal Control Relevant Literature 17 3. HYPOTHESES DEVELOPMENT AND RESEARCH DESIGN 20 3.1 Hypotheses Development 20 3.2 Research Design 22 3.3 Data and Sample 30 4. REGRSSION RESULTS 31 4.1 Hypothesis 1 31 4.2 Hypothesis 2 33 4.3 Summary and Discussion 39 5. DISCUSSIONS 40 5.1 Existing Management Control Information 41 5.2 Additional Management Control Information 46 6. CONCLUSIONS AND RECOMMENDATIONS 50 BIBLIOGRAPHY 52 APPDENDIX 55 | |
| dc.language.iso | en | |
| dc.subject | 亞洲開發銀行 | zh_TW |
| dc.subject | 管理控制資訊 | zh_TW |
| dc.subject | 亞行在華貸款項目 | zh_TW |
| dc.subject | 項目審計報告 | zh_TW |
| dc.subject | loan projects in the People’s Republic of China | en |
| dc.subject | Audited Project financial statements | en |
| dc.subject | Asian Development Banks | en |
| dc.subject | management control information | en |
| dc.title | 亞洲開發銀行項目審計報告中管理控制資訊：基於在華項目的研究 | zh_TW |
| dc.title | Management Control Information Content in ADB Audited Project Financial Statements: A Study of Loan Projects in the People’s Republic of China | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 106-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 陳坤志,陳聿宏 | |
| dc.subject.keyword | 管理控制資訊,亞洲開發銀行,項目審計報告,亞行在華貸款項目, | zh_TW |
| dc.subject.keyword | management control information,Asian Development Banks,Audited Project financial statements,loan projects in the People’s Republic of China, | en |
| dc.relation.page | 63 | |
| dc.identifier.doi | 10.6342/NTU201801010 | |
| dc.rights.note | 未授權 | |
| dc.date.accepted | 2018-06-21 | |
| dc.contributor.author-college | 管理學院 | zh_TW |
| dc.contributor.author-dept | 會計學研究所 | zh_TW |
| 顯示於系所單位： | 會計學系 | |
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