教師資料查詢 | 類別: 期刊論文 | 教師: 徐志順 Hsu, Chih-shun (瀏覽個人網頁)

標題:CPA’s Duties toward Fraud Detection and Reporting: Taiwan Regulations
學年99
學期1
出版(發表)日期2011/01/01
作品名稱CPA’s Duties toward Fraud Detection and Reporting: Taiwan Regulations
作品名稱(其他語言)
著者Hsu, Chih-shun
單位淡江大學會計學系
出版者Hilo: The Institute for Business and Finance Research
著錄名稱、卷期、頁數Global Journal of Business Research 5(3), pp.41-54
摘要This paper aims to review CPAs’ responsibilities for fraud detection and reporting. It will first explore, through literature analysis and review of Taiwan regulation, the accounting professions’ changing stand toward CPAs’ responsibilities to detect and report fraud. In addition, Taiwan’s existing laws and profession promulgations on CPAs’ fraud-related responsibilities will be examined and discussed. Finally, the 2002 US Sarbanes-Oxley Act’s impact on Taiwan CPAs’ duties in fraud detection and Taiwan government’s responses to such duties by expectations gap will be examined.
關鍵字Auditor’s responsibility;fraud detection;auditing regulations;audit profession
語言英文(美國)
ISSN1931-0277
期刊性質國外
收錄於
產學合作
通訊作者
審稿制度
國別美國
公開徵稿
出版型式,電子版
相關連結
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