The Relationship between Key Audit Matters and Auditor Industry Specializaion

碩士 === 中原大學 === 會計研究所 === 107 === Along with the change in times and the globalized economic, the UK has started to use the extended auditor report since 2012 to promote the transparency and the usefulness of financial statement. Taiwan has also revise audit standards since 2015. All OTC-listed comp...

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Bibliographic Details
Main Authors: Wen-Xuan Jian, 簡妏軒
Other Authors: Teng-Sheng Shan
Format: Others
Language:zh-TW
Published: 2019
Online Access:http://ndltd.ncl.edu.tw/handle/zcp6vm