This paper aims to analyze the development of auditing. It is found that auditing has evolved through a number of stages. In the mid 1800s to early 1900s, the audit practice was considered as ＂traditional conformance...This paper aims to analyze the development of auditing. It is found that auditing has evolved through a number of stages. In the mid 1800s to early 1900s, the audit practice was considered as ＂traditional conformance role of auditing＂. However, for the past 30 years, the auditor has been playing an ＂enhancing role＂. Today, auditors are expected not only to enhance the credibility of the financial statement, but also to provide value-added services. Nevertheless, following extensive reform in various countries as a result of the collapse of big corporations, it is expected that the role of auditors will converge. It is evident that the paradigm about auditing has shifted over the years and it is likely to continue shifting in the future.展开更多
Some criminal cases happen campus in recent years.A typical case is the Fudan poison case.The case is closed,but the effect does not end.The objectives of this paper were explore:the personality profile of poison case...Some criminal cases happen campus in recent years.A typical case is the Fudan poison case.The case is closed,but the effect does not end.The objectives of this paper were explore:the personality profile of poison case offender;effects of poison case and to whom they hurt;how to prevent such criminal case.A ten-person focus group interview was used.Content analysis was used for data.展开更多
文摘This paper aims to analyze the development of auditing. It is found that auditing has evolved through a number of stages. In the mid 1800s to early 1900s, the audit practice was considered as ＂traditional conformance role of auditing＂. However, for the past 30 years, the auditor has been playing an ＂enhancing role＂. Today, auditors are expected not only to enhance the credibility of the financial statement, but also to provide value-added services. Nevertheless, following extensive reform in various countries as a result of the collapse of big corporations, it is expected that the role of auditors will converge. It is evident that the paradigm about auditing has shifted over the years and it is likely to continue shifting in the future.
文摘Some criminal cases happen campus in recent years.A typical case is the Fudan poison case.The case is closed,but the effect does not end.The objectives of this paper were explore:the personality profile of poison case offender;effects of poison case and to whom they hurt;how to prevent such criminal case.A ten-person focus group interview was used.Content analysis was used for data.
