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Auditor 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 artikel
Some 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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