Auditors' Adoptions of SAS 58 Audit Reports.
研究了1988年过渡期内，法律责任考虑和客户压力如何影响审计师采用SAS 58对审计报告进行修改，特别是针对重大不确定性的修改。
Abstract Examines how legal liability considerations and pressure from clients might have influenced the use of Statement on Accounting Standards (SAS) 58 changes on auditor's reports during the transition period from February 10, 1988, to December 31, 1988. Auditing of financial statements; Modification for material uncertainties.