1. 認識大學校系暨行業座談 會計師 C.P.A. (CERTIFIED PUBLIC ACCOUNT) 與談人 : 蔡月雲 會計師

2. 與談人蔡月雲自我介紹 台中人 五權國中 台中高女 (69-72) 國立台北大學 ( 原國立中 興大學法商學院 89/2/1 改隸 ) 會計學系

3. 與談人蔡月雲自我介紹 工作經歷 民國 79 年高考會計師及格 勤業會計師事務所 (76.11 至 80.11) 領組 三采建設集團 (80.12 至 84 年 12 月 ) 財會主管 勤業眾信會計師事務所 (87.09 至 90.12) 執業 會計師 日新會計師事務所 (91.01 月至 96.09) 合夥 會計師 日晟聯合會計師事務所 (96.10 至目前 ) 合夥 會計師 日晟聯合會計師事務所 (96.10 至目前 ) 合夥 會計師 建新國際股份有限公司 97 年 6 月至目前 3 年 3 月 (3 年一任 ) 獨立監察人

4. Definition of Accountancy, Accounting From Wikipedia, the free encyclopedia Accountancy is the process of communicating financial information about a business entity to users such as shareholders and managers. The communication is generally in the form of financial statements that show in money terms the economic resources under the control of management; the art lies in selecting the information that is relevant to the user and is reliable. The principles of accountancy are applied to business entities in three divisions of practical art, named accounting, bookkeeping, and auditing.business entityshareholdersmanagerscommunicationfinancial statementseconomic resourcesprinciplesbookkeepingauditing Accountancy is defined by the Oxford English Dictionary (OED) as "the profession or duties of an accountant". Accounting is defined by the American Institute of Certified Public Accountants (AICPA) as " the art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of financial character, and interpreting the results thereof."American Institute of Certified Public Accountants Accounting is thousands of years old ; the earliest accounting records, which date back more than 7,000 years, were found in Mesopotamia (Assyrians). The people of that time relied on primitive accounting methods to record the growth of crops and herds. Accounting evolved, improving over the years and advancing as business advanced.

5. Definition of Accountancy, Accounting From Wikipedia, the free encyclopedia Early accounts served mainly to assist the memory of the businessperson and the audience for the account was the proprietor or record keeper alone. Cruder forms of accounting were inadequate for the problems created by a business entity involving multiple investors, so double-entry bookkeeping first emerged in northern Italy in the 14th century, where trading ventures began to require more capital than a single individual was able to invest. The development of joint stock companies created wider audiences for accounts, as investors without firsthand knowledge of their operations relied on accounts to provide the requisite information. This development resulted in a split of accounting systems for internal (i.e. management accounting) and external (i.e. financial accounting) purposes, and subsequently also in accounting and disclosure regulations and a growing need for independent attestation of external accounts by auditors. businesspersonproprietorinvestorsdouble-entry bookkeepingcapitaljoint stock companiesoperationsmanagement accountingfinancial accountingattestationauditors

6. Definition of Accountancy, Accounting From Wikipedia, the free encyclopedia Today, accounting is called "the language of business" because it is the vehicle for reporting financial information about a business entity to many different groups of people. Accounting that concentrates on reporting to people inside the business entity is called management accounting and is used to provide information to employees, managers, owner-managers and auditors. Management accounting is concerned primarily with providing a basis for making management or operating decisions. Accounting that provides information to people outside the business entity is called financial accounting and provides information to present and potential shareholders, creditors such as banks or vendors, financial analysts, economists, and government agencies. Because these users have different needs, the presentation of financial accounts is very structured and subject to many more rules than management accounting. The body of rules that governs financial accounting in a given jurisdiction is called Generally Accepted Accounting Principles, or GAAP. Other rules include International Financial Reporting Standards, or IFRS, or US GAAP. management accountingowner-managersauditorsfinancial accountingcreditorsbanksfinancial analysts economistsgovernment agencies Generally Accepted Accounting PrinciplesInternational Financial Reporting Standards

7. Certified Public Accountant From Wikipedia, the free encyclopedia CPA may refer to: Certified Public Accountant, a statutory title of qualified accountants in the United States Certified Public Accountant Certified Practising Accountant, a title used by members of the CPA Australia accountancy association Certified Practising Accountant Chartered Patent Attorney or Chartered Patent Agent, registered trademarks of the Chartered Institute of Patent Attorneys in the UK Chartered Institute of Patent Attorneys

8. Services provided by CPAs The primary functions CPA fulfill relate to assurance services, or public accounting. In assurance services, also known as financial audit services, CPAs attest to the reasonableness of disclosures, the freedom from material misstatement, and the adherence to the applicable generally accepted accounting principles (GAAP) in financial statements. CPAs can also be employed by corporations—termed "the private sector"—in finance functions such as Chief Financial Officer (CFO) or finance manager, or as CEOs subject to their full business knowledge and practice. These CPAs do not provide services directly to the publicfinancial auditgenerally accepted accounting principles

9. 國際四大會計師事務所 Deloitte 德勤會計師事務所（勤業眾信） 德勤會計師事務所 Pricewaterhouse Coopers 普華永道會計師事務所 ( 資誠 ) 普華永道會計師事務所 Ernst & Young 安永會計師事務所 ( 安永 ) 安永會計師事務所 KPMG 畢馬威會計師事務所 ( 安侯建業 ) 畢馬威會計師事務所

10. 會計師查核報告書範例 公開資訊觀測站 http://mops.twse.com.tw/index.htm 公開資訊觀測站

11. 11 箴言 24:5 智慧人大有能力；有知識的人力上加力。