會議論文
| 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 | en |
| 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 | USA |
| 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 |
機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/55148 ) |