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A Research Report
出版Canadian Certified General Accountants' Research Foundation, 1985
主題Business & Economics / Accounting / GeneralBusiness & Economics / AuditingSocial Science / Methodology
ISBN09201670209780920167021
URLhttp://books.google.com.hk/books?id=FvNmBkqdipwC&hl=&source=gbs_api
註釋From the Preface: The major objective of this monograph is to provide a critical overview of risk assessment in accounting and auditing. Many of the intellectual roots of the treatment of uncertainty and risk in accounting can be found in other disciplines. The monograph, therefore, attempts to synthesize conceptual frameworks, and empirical findings from a variety of disciplines and relate them to developments in risk assessment in accounting. The conceptual framework which is developed should be useful for both practitioners and academics who would like to employ a broader perspective in viewing their own work in the field.