Open AccessOn the Audit Hours Ratio for Each Position and Audit Risks by Auditor Type
Author(s) -
Mun Tae Hyoung,
Hyuk-Dae Kwon
Publication year - 2018
Publication title -
gugje hoe'gye yeon'gu/gukje hoegye yeongu
Language(s) - English
Resource type - Journals
eISSN - 2671-664X
pISSN - 1598-3919
DOI - 10.21073/kiar.2018..78.015
Subject(s) - audit , accounting , business , position (finance) , auditor's report , audit risk , auditor independence , audit substantive test , external auditor , joint audit , internal audit , finance