Auditors’ Cognition in the Continuous Auditing of Computer Information Systems :A Sample of Survey on the Distribution Cycle

碩士 === 南台科技大學 === 會計資訊系 === 96 === In 2002,a number of major corporate and accounting scandals involving prominent companies in the U.S. motivated Congress to enact the Sarbanes-Oxley Act, in order to assure investor confidence in the integrity of the capital markets. Section 409 speeds up financi...

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Bibliographic Details
Main Authors: Ji-Guang, Liou, 劉記光
Other Authors: Hung, Chung-wen
Format: Others
Language:zh-TW
Published: 2008
Online Access:http://ndltd.ncl.edu.tw/handle/05367724616522406177