Key Audit Matters, Audit Report Lag, and Discretionary Accruals
碩士 === 元智大學 === 財務金融暨會計碩士班(會計學程) === 106 === The International Auditing and Assurance Standards Board released a series of new audit report standards in the year of 2015. Taiwan formally implemented new audit report in the year of 2016. The most significant change of the new audit report is to commu...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2018
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/zvk82b |