The relationship between SAS No.43 and accounting conservatism
碩士 === 中原大學 === 會計研究所 === 98 === The Statements of Auditing Standards No.43 “The Auditor’s Responsibility to Consider Fraud in an Audit of Financial Statements” issued in September, 2006, was legislated as bases for the auditors to deal with the fraud or other related issues. Therefore, the study is...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2010
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Online Access: | http://ndltd.ncl.edu.tw/handle/83533125161983798537 |