An empirical study of key audit matters and credit ratings

碩士 === 國立政治大學 === 會計學系 === 106 === Since 2016, the expanded auditor’s report requirements have been applicable to the publicly listed companies at stock exchange market and at over-the-counter market in Taiwan. The most important part for this regulation reform is that auditors need to disclose Key...

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Bibliographic Details
Main Authors: Chiang, Tsung-Yuan, 蔣宗元
Other Authors: 張祐慈
Format: Others
Language:zh-TW
Published: 2018
Online Access:http://ndltd.ncl.edu.tw/handle/fbu83y