教師資料查詢 | 類別: 會議論文 | 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98
學期1
發表日期2010/01/03
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
作品所屬單位淡江大學會計學系
出版者The Institute for Business and Finance Research
會議名稱Global Conference on Business and Finance
會議地點Hawaii, USA
摘要This paper aims to review CPAs’ responsibilities for fraud detection and reporting. It will first explore, through literature analysis and review of the Taiwan regulation, the accounting professions’ changing stand toward CPAs’ responsibilities to detect and report fraud. In addition, The Taiwan’s existing laws and profession promulgations on CPAs’ fraud-related responsibilities will be examined and discussed. Finally, through examining the US Sarbanes-Oxley Act of 2002, the impact on Taiwan CPAs’ duties in fraud detection and Taiwan government responses to such duties by expectations gap will be examined.
關鍵字Auditor’s Duties;Corporate Fraud Regulations;Audit Profession;Taiwan
語言英文
收錄於
會議性質國際
校內研討會地點
研討會時間20100103~20100106
通訊作者
國別美國
公開徵稿
出版型式電子版
出處Global Conference on Business and Finance Proceedings 5(1), pp.465-475
相關連結
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