The Association between Key Audit Matter and Analysts' Behaviors: Evidence from Taiwan
碩士 === 國立政治大學 === 會計學系 === 106 === The new Statement on Auditing Standard No. 58 requires the auditors, using their professional judgement, to disclose Key Audit Matters (KAMs) in the audit reports. The new requirement expects the disclosure of KAMs to reduce the information gap and expectation gap...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/4q9jza |