The Effects of Adopting New Auditor’s Reports and Expression Quality of Key Audit Matters on The Informativeness of Financial Statements

碩士 === 國立臺北大學 === 會計學系 === 106 === Due to the global financial crisis, the usefulness of the standardized auditor’s reports is questioned. Many audit regulators have taken steps to change the auditor’s report which would require the disclosure of key audit matters (KAM).Taiwan auditing standards com...

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Bibliographic Details
Main Authors: KUO, YI-CHEN, 郭怡貞
Other Authors: LEE, JAN-ZAN
Format: Others
Language:zh-TW
Published: 2018
Online Access:http://ndltd.ncl.edu.tw/handle/b6p5m5