The Relevance Between Voluntary Establishment of Audit Committee and Key Audit Matters
碩士 === 中原大學 === 會計研究所 === 107 === In order to improve the internal control and corporate governance. The authorities revised the Securities and Exchange Act in 2006 to promote the audit committee institution in a voluntary way and switch to mandatory policy in 2013. The audit committee is more impor...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/qsmvdt |