DOI
stands for Digital Object Identifier
(
D
igital
O
bject
I
dentifier
)
,
and is the unique identifier for objects on the internet. It can be used to create persistent link and to cite articles.
Using DOI as a persistent link
To create a persistent link, add「http://dx.doi.org/」
「
http://dx.doi.org/
」
before a DOI.
For instance, if the DOI of an article is
10.5297/ser.1201.002
, you can link persistently to the article by entering the following link in your browser:
http://dx.doi.org/
10.5297/ser.1201.002
。
The DOI link will always direct you to the most updated article page no matter how the publisher changes the document's position, avoiding errors when engaging in important research.
Cite a document with DOI
When citing references, you should also cite the DOI if the article has one. If your citation guideline does not include DOIs, you may cite the DOI link.
DOIs allow accurate citations, improve academic contents connections, and allow users to gain better experience across different platforms. Currently, there are more than 70 million DOIs registered for academic contents. If you want to understand more about DOI, please visit airiti DOI Registration ( doi.airiti.com ) 。
The Impact of Key Audit Matter on Auditing Strength
趙麒合 , Masters Advisor:王全三
繁體中文
DOI:
10.6342/NTU201801145
關鍵查核事項 ; 審計強度 ; 會計師溝通KAM傾向 ; Key audit matter (KAM) ; Auditing strength ; Auditor’s tendency of communicating KAM


- 李建然、許書偉及陳政芳,2003,非審計服務與異常應計數之關聯性研究。會計評論,37: 1-30。
- 黃仲豪,2016,推動我國採用新式會計師查核報告—由英國經驗論起。證券暨期貨月刊,34 (9):5-15。
- 徐永堅,2016,審計準則公報第五十八號「查核報告中關鍵查核事項之溝通」之內容、影響與建議。證券暨期貨月刊,34 (9):30-41。
- 金融監督管理委員會,2016,上市(櫃)公司105年財務報告採用新式查核報告情形。
- 財團法人會計研究發展基金會,2016,審計準則公報第五十七號。