Importância do cliente e qualidade da revisão de contas em jurisdições altamente interligadas
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Reviews & Ratings
Taiwan adopta um sistema de direito civil com uma forte influência dos países de direito consuetudinário. A avaliação da forma como os auditores de cada uma das três jurisdições ligadas entre si, com ambientes jurídicos distintos, gerem a qualidade da auditoria para clientes importantes.
Os escândalos contabilísticos e as fraudes de auditoria são vistos como sendo provocados por empresas agressivas e pela deturpação dos relatórios de auditoria. No entanto, o sistema jurídico de uma localidade e a aplicação da lei devem afetar os serviços que os auditores prestam aos seus clientes, em especial aos clientes "importantes".
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