审计失败后责任评估的影响因素

Factors Affecting Responsibility Assessments After an Audit Failure.

Behavioral Research in Accounting · 1995
被引 0
ABS 3

中文导读

本文概述了审计失败后影响责任评估的因素，包括结果常见性、是否存在接近的反事实以及结果的可改变性。

Abstract

Abstract Outlines factors affecting responsibility assessments after an audit failure. Pre-outcome usualness; Existence of a close counterfactual; Alterability of the outcome.

审计审计失败责任评估审计风险
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