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THE THEORETICAL STRUCTURE OF AUDIT OPINION SPACE

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Authors
Yu, Seong-Jae
Issue Date
1975-12
Publisher
서울대학교 경영연구소
Citation
경영논집, Vol.9 No.4, pp. 1-26
Keywords
1-26
Description
1975-12
Abstract
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.
ISSN
1229-0491
Language
English
URI
http://hdl.handle.net/10371/52318
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College of Business Administration/Business School (경영대학/대학원)Institute of Management Research (경영연구소)경영논집경영논집 vol.09 (1975)
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