Factors Influencing the Quality of Key Audit Matters Disclosure by Auditors
碩士 === 國立臺北大學 === 會計學系 === 106 === A new guideline of audit report has been implemented in Taiwan since 2016. The guideline requires auditor to disclose key audit matters (KAMs) during audit procedures to increase the transparency and value of relevant information. To reduce information asymmetry...
| 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/ygwgt3 |