S-Space College of Business Administration/Business School (경영대학/대학원) Institute of Management Research (경영연구소) 경영논집 경영논집 vol.09 (1975)
THE THEORETICAL STRUCTURE OF AUDIT OPINION SPACE
- Yu, Seong-Jae
- Issue Date
- 서울대학교 경영연구소
- 경영논집, Vol.9 No.4, pp. 1-26
- Auditing is essentially a decision process , ultimately reaching an auditor’s, opinion as to the overall fairness of the financial reporting. Currently, there are four opinion alternatives available to the auditor, . one of which he must choose at the end of his examination. These opinions were promulgated by the American Institute of CPAs (AICPA) in the form of a descriptive model and are well accepted by the public and the S.E.C.