In Mandatory Audit-Partner Rotation Situation：The Relationship among the Client Importance, Industry Specialization and Former Auditor Resume
碩士 === 逢甲大學 === 會計所 === 97 === This purpose of implementing auditor-partner rotation regime is to enhance auditor independence and abridging the relationship between auditors and client. But in fact, part of audit client and their former auditors still maintain their relationship with each other, wh...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2009
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| Online Access: | http://ndltd.ncl.edu.tw/handle/63178788522655373532 |