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ArtikelAuditor Independence Deficiences & Alleged Audit Failures  
Oleh: Pearson, Michael A.
Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Journal of Business Ethics vol. 6 no. 4 (May 1987), page 281-287.
Topik: Auditor Independence; Deficiences; Alleged Audit; Audit Failures
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: BB27.6
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
    Lihat Detail Induk
Isi artikelSome critics of the accounting/auduting profession in the United States claim that independence-relayed quality control problems are the cause of an increased number of alleged audit failures. Certified public accountants (CPAs) were quired regarding independence impairment in their profession. Questionnaire result indicate a number of CPAs believe independence deficiences exist, and some CPAs admit to personal independence impairment.
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