Research in the Auditor's Opinion Formulation Process: State of the Art.
The Accounting Review
1982
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.
- DOI
- 10.2308/tar-4481625
- Volume
- 57 (2)
- Pages
- 245-271
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref