1.Introduction Academic research concerning independent audits of financial statements,including the economic incentives and relations surrounding audit contracts and audit processes,is relatively new.Prior to the mid...1.Introduction Academic research concerning independent audits of financial statements,including the economic incentives and relations surrounding audit contracts and audit processes,is relatively new.Prior to the mid-1970’s,auditing was viewed as a purely practical activity,governed by technical rules largely set by the profession itself.But of course,auditing展开更多
文摘1.Introduction Academic research concerning independent audits of financial statements,including the economic incentives and relations surrounding audit contracts and audit processes,is relatively new.Prior to the mid-1970’s,auditing was viewed as a purely practical activity,governed by technical rules largely set by the profession itself.But of course,auditing