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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 Duties;Corporate Fraud Regulations;Audit Profession;Taiwan
    日期: 2010-01
    上傳時間: 2011-08-17 16:23:26 (UTC+8)
    出版者: 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 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.
    關聯: Global Conference on Business and Finance Proceedings 5(1), pp.465-475
    顯示於類別:[會計學系暨研究所] 會議論文


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