查詢結果:共有 53 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
31 | 審計準則公報第45號──查核工作底稿準則【公報釋讀】 SAS No. 45, Guidelines for Working Sheets of Audits |
黃琦文、夏翊翔 | 2021/09 | 月旦會計實務研究 |
32 | 談ISA 315(2019 Revised)對風險導向查核之影響(二)──對受查者取得必要瞭解事項之擴張【公報釋讀】 Discussion the impact on ISA 315 (2019 Revised) Amendment to Risk-Based Audit (I): Expansion of Obtain the Required Understanding from Client |
賴柏錚 | 2021/08 | 月旦會計實務研究 |
33 | IAS 19員工福利──退職福利【公報釋讀】 IAS 19 Employee Benefits-Pension Benefits |
陳仁易 | 2021/07 | 月旦會計實務研究 |
34 | 談ISA 315(2019 Revised)對風險導向查核之影響(一)──重塑財務報表聲明與重大不實表達風險間的關係【公報釋讀】 Discussion the impact on ISA 315 (2019 Revised) Amendment to Risk-Based Audit (I):Reshape Assertions and Risk of Material Misstatement |
賴柏錚 | 2021/06 | 月旦會計實務研究 |
35 | IAS 7現金流量表【公報釋讀】 IAS 7 Cash Flow Statements |
陳仁易 | 2021/05 | 月旦會計實務研究 |
36 | 看懂新式查核報告的「索引」【公報釋讀】 Use of "Refer To" in New and Revised Auditor Reporting Standards |
賴柏錚 | 2021/04 | 月旦會計實務研究 |
37 | IFRS 16租賃──銷售型融資租賃、轉租、租約修改及售後租回交易【公報釋讀】 IFRS 16 Leases: Sales Financing Lease, Sublease, Variation of Lease and Sale and Leaseback Transaction |
陳仁易 | 2021/03 | 月旦會計實務研究 |
38 | 探討會計師報告義務──從審計準則公報第72號與第74號公報觀點出發【公報釋讀】 A Discussion on Responsibility of Auditors Report to Others: From SAS. 72 and SAS. 74 Respect |
賴柏錚 | 2021/02 | 月旦會計實務研究 |
39 | IFRS 16租賃【公報釋讀】 IFRS 16 Leases |
陳仁易 | 2021/01 | 月旦會計實務研究 |
40 | 審計準則公報第74號「查核財務報表對舞弊之責任」修正解析──架構比較【公報釋讀】 The Interpretation of Statements of Auditing Standards No. 74 (Comparison between Structures) |
呂信瑩 | 2020/12 | 月旦會計實務研究 |