摘要
Some new phenomenaappear in auditing field with thedevelopment of auditing practice, whichbecome increasingly difficult to explain.This article critically analyzes twohypotheses in traditional audit riskmodel, and then suggests a revisedmodel.
Some new phenomenaappear in auditing field with thedevelopment of auditing practice, whichbecome increasingly difficult to explain.This article critically analyzes twohypotheses in traditional audit riskmodel, and then suggests a revisedmodel.
出处
《中国注册会计师》
2003年第11期13-15,共3页
The Chinese Certified Public Accountant
