The impact of key auditing matters on the audit fee and audit report lag

碩士 === 國立高雄科技大學 === 會計系 === 107 === In 2016, auditor’s report should adopt SAS No. 57 Forming an Opinion and Reporting on Financial Statements and SAS No. 58 Communicating Key Audit Matters in the Independent Auditor’s Report for listed firms in Taiwan. The aims of statements of auditing standards a...

Full description

Bibliographic Details
Main Authors: WU,PEI-LIN, 吳沛霖
Other Authors: HSIEH,WAN-TING
Format: Others
Language:zh-TW
Published: 2019
Online Access:http://ndltd.ncl.edu.tw/handle/kageqn