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审计风险模型探讨 被引量:5
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作者 冯普 《中国注册会计师》 2003年第11期13-15,共3页
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 the... 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. 展开更多
关键词 审计风险模型 “反映”假设 “确认”假设 审计意见 风险控制 修正
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