A Study on Forensic Accounting and Fraudulent Financial Distress
碩士 === 國立中興大學 === 會計學研究所 === 100 === With the occurrence of the Enron, the establish of Sarbanes-Oxley Act and Auditing Standards (SAS no.99) give CPAs the responsibility in the investigation of fraud, but CPAs are subject to the original training and formal audit procedures, the effect is quite...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2012
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Online Access: | http://ndltd.ncl.edu.tw/handle/05772070037641461479 |