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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/119936


    Title: 審計監督、洞察、前瞻功能之研析──兼論我國審計法第69條條文之修正
    Other Titles: Audit Function of Oversight, Insight and Foresight: the Amendment of Article 69 of the Audit Act
    Authors: 郭博文
    Keywords: 前瞻;政府審計;洞察;審計法第69條;審計監督;審計機關成熟度
    Date: 2021-02
    Issue Date: 2021-02-24 12:10:18 (UTC+8)
    Publisher: 元照出版公司
    Abstract: 各國政府發生之重大弊案,突顯公務人員利用合法權職與手段謀取不法利益,致使公共利益受損,嚴重影響政府形象與民眾信賴。本文闡述各國審計機關及國際組織相關文獻,以探討我國審計法§69之修正。
    Relation: 月旦會計實務研究 38,頁42-55
    DOI: 10.3966/252260962021020038005
    Appears in Collections:[Graduate Institute & Department of Accounting] Journal Article

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