Publications
Detailed Information
THE THEORETICAL STRUCTURE OF AUDIT OPINION SPACE
Cited 0 time in
Web of Science
Cited 0 time in Scopus
- Authors
- 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 auditors, 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
- Files in This Item:
Item View & Download Count
Items in S-Space are protected by copyright, with all rights reserved, unless otherwise indicated.