연구동향 분석

품질관리검토시간을 통한 감사위험에 대한 감사인의 차별적대응

배길수(제1저자) ( Gil S. Bae ) 이재은(교신저자) ( Jae Eun Lee ) 노준화(공동저자) ( Joon Hwa Rho ) 최승욱(공동저자) ( Seung Uk Choi ) 2015년

논문상세정보
인용/피인용
' 품질관리검토시간을 통한 감사위험에 대한 감사인의 차별적대응' 의 주제별 논문영향력
논문영향력 선정 방법
논문영향력 요약
주제
  • audit fees
  • audit hours
  • hourlyauditfees
  • quality control review hours
  • 감사보수
  • 감사시간
  • 시간당보수
  • 품질관리검토시간
동일주제 총논문수 논문피인용 총횟수 주제별 논문영향력의 평균
533 0

0.0%

' 품질관리검토시간을 통한 감사위험에 대한 감사인의 차별적대응' 의 참고문헌

  • 품질관리기준서1, 재무제표 감사와 검토, 그리고 기타 인증 및 관련 서비스 업무를 수행하는 회계법인의 품질관리검토 (2013.8.20 개정)
    감사․인증기준위원회 한국공인회계사회 [2013]
  • 주식회사의 외부감사에 관한 법률[시행 2014.11.29.]
  • 주식회사의 외부감사에 관한 법률 시행령[시행 2014.12.31.]
  • 감사인 강제교체제도가 감사보수에 미치는 영향
    박재환 회계저널 17 (1) : 137 ~ 160 [2008]
  • 감사시간과 내부심리시간이 감사품질(재량적 발생액)에 미치는 영향
    류승우 회계학연구 40 (4) : 213 ~ 246 [2015]
  • 감사기준서 (2013.8.20 개정)
    감사․인증기준위원회 한국공인회계사회 [2013]
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