Studying CPA’s Criminal Liability With the View of Audit System- Concentrate on Article 174, Paragraph 2, Subparagraph 2 of Securities and Exchange Act.
碩士 === 國立臺灣大學 === 科際整合法律學研究所 === 102 === The auditing profession exists as a result of information risk and financial statement credibility. Auditor, as a professional and objective third party, is engaged to issue opinions on the fairness of financial statements. Therefore, the auditors will be exp...
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2014
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| Online Access: | http://ndltd.ncl.edu.tw/handle/e9s298 |