| Автор | Bartlett, Roger W. |
| Автор | Brecht, H. David |
| Автор | Corless, John C. |
| Дата выпуска | 1995 |
| dc.description | Certified Public Accountants serve as independent auditors of financial statements. They perform information‐integrity testing for the economy and society, adding creditability to financial statements prepared by organizations’ management. Investors, creditors, and others rely on these financial statements and the audit report to make business decisions. Auditing work involves gathering evidence (research) and forming an opinion (reporting results) about the “fairness”; of financial statements according to regulatory, legal, and professional rules. As researchers, auditors are subject to a complex network of mechanisms to promote accountability in their work. These mechanisms exist at environmental, professional, and audit‐firm levels. They combine to influence the judgments of individual auditors. |
| Формат | application.pdf |
| Издатель | Taylor & Francis Group |
| Копирайт | Copyright Taylor and Francis Group, LLC |
| Тема | Accountability |
| Тема | accounting |
| Тема | AICPA |
| Тема | audit quality |
| Тема | auditor |
| Тема | CPA |
| Название | Accountability mechanisms in the auditing profession |
| Тип | research-article |
| DOI | 10.1080/08989629508573874 |
| Electronic ISSN | 1545-5815 |
| Print ISSN | 0898-9621 |
| Журнал | Accountability in Research |
| Том | 4 |
| Первая страница | 133 |
| Последняя страница | 146 |
| Аффилиация | Bartlett, Roger W.; Accounting Department, California State University |
| Аффилиация | Brecht, H. David; Accounting Department, California State University |
| Аффилиация | Corless, John C.; Accounting Department, California State University |
| Выпуск | 2 |
| Библиографическая ссылка | AICPA. 1994. AICPA Professional Standards, Vols. 1 & 2, Chicago: CCH. |
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| Библиографическая ссылка | Brecht, H. 1989. “Auditors’ Duty of Care to Third Parties: A Comment on Judicial Reasoning Underlying US Cases.”;. Accounting and Business Research, 19(74) Spring: 175–178. |
| Библиографическая ссылка | Carmichael, D. 1972. “The Auditor's Reporting Obligation.”. In Auditing Research Monograph #1, New York: AICPA. |
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| Библиографическая ссылка | Weirich, T. and Reinstein, A. 1992. Accounting and Auditing Research, South‐Western. |
