Attestation research opportunities: 1987
回顾了现代审计学术的前身及环境变化，区分鉴证与检查功能，提出未来研究问题，供审计研究者参考。
Abstract. A brief review of some precursors of modern auditing scholarship and changes in the current environment and their implication is provided with the intent to stimulate future research in auditing. After distinguishing between the attestation and checking functions, the paper offers some research questions which may be considered by auditing researchers in the future.