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Volumn 40, Issue 3, 2000, Pages 211-232

Understanding assurance services reports: A user perspective

Author keywords

Assurance reports; Assurance services; Expectations gap; Internal control reporting; Reporting on prospective information

Indexed keywords


EID: 3142581670     PISSN: 08105391     EISSN: 1467629X     Source Type: Journal    
DOI: 10.1111/1467-629X.00045     Document Type: Article
Times cited : (18)

References (20)
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    • Auditing and Assurance Standards Board of the Australian Accounting Research Foundation, AUS 804, 1995, The Audit of Prospective Financial Information, (Melbourne).
    • Auditing and Assurance Standards Board of the Australian Accounting Research Foundation, AUS 804, 1995, The Audit of Prospective Financial Information, (Melbourne).
  • 3
    • 75949104884 scopus 로고    scopus 로고
    • Auditing and Assurance Standards Board of the Australian Accounting Research Foundation, 1996, Invitation to Comment 'Reporting on Internal Control', (Melbourne).
    • Auditing and Assurance Standards Board of the Australian Accounting Research Foundation, 1996, Invitation to Comment 'Reporting on Internal Control', (Melbourne).
  • 5
    • 75949095925 scopus 로고
    • Internal control and the Cadbury Committee
    • Charkham, J. P., 1995, Internal control and the Cadbury Committee, Management Auditing Journal 10, i-iv.
    • (1995) Management Auditing Journal , vol.10
    • Charkham, J.P.1
  • 6
    • 0012235827 scopus 로고
    • Investor views of audit assurance: Recent evidence of the expectation gap
    • Epstein, M. J. and M. A. Geiger, 1994, Investor views of audit assurance: recent evidence of the expectation gap, Journal of Accountancy 60-66.
    • (1994) Journal of Accountancy , pp. 60-66
    • Epstein, M.J.1    Geiger, M.A.2
  • 9
    • 0348164678 scopus 로고    scopus 로고
    • International Auditing Practices Committee IAPC, New York
    • International Auditing Practices Committee (IAPC), 1997a, Reporting on the credibility of information, (New York).
    • (1997) Reporting on the credibility of information
  • 11
    • 75949100049 scopus 로고    scopus 로고
    • International Auditing Practices Committee (IAPC), 1997c, General principles
    • International Auditing Practices Committee (IAPC), 1997c, General principles
  • 12
    • 75949118919 scopus 로고    scopus 로고
    • governing an engagement to report by professional accountants on the credibility of information, New York
    • governing an engagement to report by professional accountants on the credibility of information, (New York).
  • 13
    • 3142651665 scopus 로고    scopus 로고
    • International Auditing Practices Committee IAPC, New York
    • International Auditing Practices Committee (IAPC), 1999, Assurance engagements, (New York).
    • (1999) Assurance engagements
  • 15
    • 75949084205 scopus 로고
    • Attest engagements: The new frontier in auditing
    • Johnson, R., 1988, Attest engagements: the new frontier in auditing, Journal of Accountancy 118-121.
    • (1988) Journal of Accountancy , pp. 118-121
    • Johnson, R.1
  • 16
    • 0242473397 scopus 로고    scopus 로고
    • Internal control reports and financial reporting problems
    • McMullen, D. A., K. Raghunandan, and V. Rama, 1996, Internal control reports and financial reporting problems, Accounting Horizons 16, 67-75.
    • (1996) Accounting Horizons , vol.16 , pp. 67-75
    • McMullen, D.A.1    Raghunandan, K.2    Rama, V.3
  • 17
    • 0003164303 scopus 로고
    • Messages perceived from audit, review, and compilation reports: Extension to more diverse groups
    • Nair, R. D. and L. E. Rittenberg, 1987, Messages perceived from audit, review, and compilation reports: extension to more diverse groups, Auditing: A Journal of Practice and Theory 7, 15-38.
    • (1987) Auditing: A Journal of Practice and Theory , vol.7 , pp. 15-38
    • Nair, R.D.1    Rittenberg, L.E.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.