COMMENTARY ON Inappropriate Audit Partner Behavior: Views of Audit Partners and Senior Managers.
本文评论了Carcello等人1996年关于不当审计合伙人行为的研究,指出工作底稿审查不充分对合伙人的后果,并提及该研究的重要发现。
Abstract Comments on the article 'Inappropriate Audit Partner Behavior: Views of Audit Partners and Senior Managers,' by Joseph V. Carcello, Dana R. Hermanson and H. Fenwick Huss, published in the March 1996 supplement to the journal 'Behavioral Research in Accounting.' Consequences of inadequate workpaper review to the partner involved; Inclusion of important findings of the study in the paper.