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
文摘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.