Specific Words Disclosed in Extended Audit Report and Auditor Switch：Evidence from UK
碩士 === 國立成功大學 === 會計學系 === 107 === Prior studies found that audit opinion is related to auditor switch. Therefore, this study investigates after United Kingdom started adopting ISA700, because extended audit report used more negative and uncertain tone to capture auditee’s underlying risks, whether...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/5chegh |