Improving Auditors＇ Going Concern Judgment by Applying Statistical Failure Models as an Analytical Procedure
Improving Auditors＇ Going Concern Judgment by Applying Statistical Failure Models as an Analytical Procedure
参考文献50
-
1Ahadi, D. S. (2008). Investigating financial crisis prediction models using financial ratios of the economic environment in lran (Dissertation, College of Social and Economic Sciences, AI-Zahra University).
-
2Altman, E. (1968). Financial ratios, discriminant analysis and the prediction of corporate bankruptcy. Journal of Finance, 23(4), 589-609.
-
3Altman, E. (1982). Accounting implications on failure prediction models. Journal of Accounting, Auditing & Finance, 6( 1 ), 4-19.
-
4Altman, E., & McGough, T. (1974). Evaluation of a company as a going concern. Journal of Accountancy, 138(6), 50-57.
-
5Altman, E., Haldeman, R., & Narayanan, P. (1977). Zeta analysis: A new model to identify bankruptcy risk of corporations. Journal of Banking & Finance, 10, 29-54.
-
6Altman, E., Marco, G., & Varetto, F. (1994). Corporate distress diagnosis: Comparisons using linear discriminant analysis and neural networks. Journal of Banking & Finance, 3, 35-56.
-
7Amini, P. (2005). The feasibility of the application of the Falmer model in bankruptcy estimation of companies listed on Tehran stock exchange (M.A. Thesis, College of Human Sciences, Modarres University).
-
8Anandarajan, A., Kleinmam, G. & Palmon, D. (2008). Novice and expert judgement in the presence of going concern uncertainty-The influence of heuristic biases and other relevant factors. Managerial Auditing Journal, 23(4), 345-366.
-
9Arnold, V., & Edwards, D. E. (1993, October). Going concern evaluation: Factors affecting decisions. The CPA Journal 58-60.
-
10Asare, S. K. (1990). The auditor's going concern decision: Interaction of task variables and the sequential processing of evidence. The Accounting Review, 67, 379-93.
-
1季节.雅鹿再“跳跃”[J].中国纤检,2009(11):44-45.
-
2徐玮云,李元生.An Algorithm Concerning Adjustment of Unconsistent Judgment Matrix in Ahp[J].International Journal of Mining Science and Technology,1997,18(2):90-91.
-
3朱静.分析性复核在实质性测试中的运用[J].中国审计,2004(15):51-52. 被引量：3
-
4王宇,马晓涛.对会计基本假设的几点看法[J].经济技术协作信息,2009(4):61-61.
-
5Oni Currie Masyitoh Desi Adhariani SE.Ak, Msi.The analysis of determinants of going concern audit report[J].Journal of Modern Accounting and Auditing,2010,6(4):26-37.
-
6陆云莺,戴锦元.对会计基本假设的几点看法[J].黑龙江科技信息,2004(10):71-71.
-
7Hlako Chorea.HEAD OF DEPARTMENT ET AL AND HOERSKOOL ERMELO ET AL JUDGMENT： A CRITIQUE[J].US-China Law Review,2011,8(5):477-482.
-
8陈娟,邓东晓.FMEA质量理念及应用研究[J].企业技术进步,2005(2):16-16.
-
9Huaan Wu.The Judgment of Torus Knot and Its Genus[J].Journal of Systems Science and Information,2007,5(3):253-256.
-
10吴寿山,张淑惠,张桂蓉.企业价值之创造:从内控谈起[J].中国内部审计,2015(3):59-61.
