The Impact of Accountant Industry Specialization and Checking Experience on Key Audit Matters
碩士 === 國立高雄科技大學 === 會計系 === 107 === Starting from 2016, listed companies in Taiwan are required to prepare a new type of audit report called “expanded audit report”. The key audit matters in this type of report can reveal information that is more relevant to the target readers based on accountants’...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/6673c9 |