林嬋娟林孝倫2020-05-202020-05-202007https://scholars.lib.ntu.edu.tw/handle/123456789/493979會計師輪調制度　輪調成效莫衷一是　遵循檢討齊步並進journal article10.6650/ARM.2007.258.88http://dx.doi.org/10.6650/ARM.2007.258.88