The impact of auditor's legal liability on managenent fraud and audit effort
碩士 === 國立政治大學 === 會計研究所 === 92 === In America, the audit profession contends legal practices treat auditors unfairly. Until recently, they have been held jointly and severally liable for undetected material misstatements and have had to pay their own legal fees whether or not they prevail in court....
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| Format: | Others |
| Language: | zh-TW |
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2004
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| Online Access: | http://ndltd.ncl.edu.tw/handle/65556637592621075598 |