Research in the Auditor's Opinion Formulation Process: State of the Art.
综述了审计师对财务报表形成意见过程的研究，通过交叉分类理论发展步骤与意见形成步骤来组织文献，指出虽已有重要研究但大量潜在重要研究尚未开展。
Abstract ABSTRACT: This paper reviews auditing research on the process by which auditors form their opinions on financial statements. A structure for this research is provided to organize the review and to provide insights into areas where research is needed. This structure is obtained by cross-classifying steps in theory development and steps in the opinion formulating process. While several important lines of research have begun, the primary conclusion is that a great deal of potentially important research has not been performed.