The Impact of the Issuance of ROC SAS No. 33 on Auditors’ Propensity to Issue Going-Concern Reports
碩士 === 國立臺灣大學 === 會計學研究所 === 90 === The issuance of ROC Statement on Auditing Standards (SAS) No. 33 Audit Reports of the Financial Statements added a new type of audit report-modified unqualified audit report. After ROC SAS No. 33 became effective, auditors are required to issue modified unqualifie...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2002
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/42565952088587005487 |