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    題名: CPA’s Duties toward Fraud Detection and Reporting: Taiwan Regulations
    作者: Hsu, Chih-shun
    貢獻者: 淡江大學會計學系
    關鍵詞: Auditor’s responsibility;fraud detection;auditing regulations;audit profession
    日期: 2011
    上傳時間: 2011-08-17 15:58:30 (UTC+8)
    出版者: Hilo: The Institute for Business and Finance Research
    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.
    關聯: Global Journal of Business Research 5(3), pp.41-54
    顯示於類別:[會計學系暨研究所] 期刊論文


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