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• Main Authors: Yen-Chen Chou, 周衍辰
• Other Authors: Jieh-Haur Chen
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/v536x3

碩士 === 國立中央大學 === 營建管理研究所 === 105 === Erroneous tax reports cause not only difficulty for auditing but potential penalty to the construction companies themselves. Auditing manpower is usually short so that auditing sequence is necessary to be established. The research objective is to establish the auditing sequence for construction companies based on erroneous tax reports. A comprehensive literature review and expertise from the industries suggest the Analytic Hierarchy Process (AHP) survey to determine the sequence. A total of 40 questionnaires were distributed and returned. 33 out of 40 are valid with the corresponding Consistency Ratios (C.R.) ≦ 0.1. The survey identifies 10 factors that auditing personnel needs to pay attention to. The priority sequence is: 1. Labor and material analysis report, 2. Raw material report, 3. Full-time human resource information, 4. Recognition of project completion, 5. Erroneous amount in invoices, 6. Expenditure reports, 7. Prat-time human resource information, 8. Delayed invoices, 9. Erroneous titles in invoices, and 10. Recognition of cost expenditure. The finding provides a sequence for auditing personnel and suggests checking lists as construction projects are ongoing.