期刊論文
| 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 | en_US |
| ISSN | 1931-0277 |
| 期刊性質 | 國外 |
| 收錄於 | |
| 產學合作 | |
| 通訊作者 | |
| 審稿制度 | 否 |
| 國別 | USA |
| 公開徵稿 | |
| 出版型式 | ,電子版 |
| 相關連結 |
機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/55145 ) |