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題名:集團企業經營複雜化與委任同一會計師事務所查核對關鍵查核事項之影響
書刊名:中華會計學刊
作者:曾玉琦張瑞當鄭政宇
作者(外文):Tseng, Yee-chyChang, Ruey-dangCheng, Cheng-yu
出版日期:2021
卷期:17:1
頁次:頁85-130
主題關鍵詞:集團企業經營複雜化同一會計師事務所關鍵查核事項Affiliated business groupsOperating complexitySame audit firmKey audit mattersKAM
原始連結:連回原系統網址new window
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  • 共同引用共同引用:89
  • 點閱點閱:7
期刊論文
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研究報告
1.會計研究發展基金會(2017)。集團財務報表查核之特別考量(106.03.07第一次修訂)。  延伸查詢new window
2.會計研究發展基金會(2015)。財務報表查核報告。  延伸查詢new window
3.會計研究發展基金會(2016)。查核報告中關鍵查核事項之溝通。  延伸查詢new window
圖書
1.Berry, Charles H.(1975)。Corporate Growth and Diversification。Princeton University Press。  new window
2.陳志龍(2017)。集團化公司治理與財經犯罪預防。臺大出版中心。  延伸查詢new window
3.中華徵信所企業股份有限公司(2018)。台灣地區大型集團企業研究。中華徵信所。  延伸查詢new window
單篇論文
1.McGeachy, D.,Arnold, C.(20171213)。Auditor reporting standards implementation: Key audit matters?,International Federation of Accountants。  new window
 
 
 
 
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