DISCUSSION OF Towards an Explanation of Auditor Failure to Modify the Audit Opinions of Bankrupt Companies.
本文是对McKeown等人先前发表的论文的评论，该论文试图解释审计师为何有时未能修改随后破产公司的审计报告。
Abstract The article presents the author's comments about the article "Towards An Explanation of Auditor Failure to Modify the Audit Opinions of Bankrupt Companies," by J.C. McKeown, J.F. Mutchler and W. Hopwood, previously published in the "Auditing: A Journal of Practice & Theory." The author says that the article tries to explain why auditors sometimes fail to modify the audit reports of the companies that subsequently enter bankruptcy.