ASSESSING AUDIT RISK FROM ERRORS AND IRREGULARITIES

被引:76
作者
SHIBANO, T
机构
关键词
D O I
10.2307/2491251
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
引用
收藏
页码:110 / 140
页数:31
相关论文
共 16 条
  • [1] *AM ACC ASS, 1988, RES OPP AUD 2ND DEC
  • [2] *AM I CERT PUBL AC, 1985, COD STAT AUD STAND
  • [3] *AM I CERT PUBL AC, 1988, STAT AUD STAND 53 AU
  • [4] *AM I CERT PUBL AC, 1983, STAT AUD STAND 47 AU
  • [5] *AM I CERT PUBL AC, 1977, STAT AUD STAND 16 AU
  • [6] *AM I CERT PUBL AC, 1981, STAT AUD STAND 39 AU
  • [7] ARENS AA, 1988, AUDITING INTEGRATED
  • [8] CUSHING BE, 1983, AUDITING-J PRACT TH, P23
  • [9] FELLINGHAM J, 1985, ACCOUNT REV OCT, P639
  • [10] KINNEY WR, 1975, J ACCOUNTING RES SPR, P117