A study of CPA’s civil liability for financial statement attestation – discussing duty of care in local judgments
碩士 === 國立成功大學 === 會計學系 === 104 === Summary Auditors are obligated to attest to financial statements to increase its credibility. However, negligent conduct and audit failure are attributed to the auditors and thus makes them vulnerable to the claims of damage compensation, if they fail to detect fin...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2016
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/3enur4 |