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지정감사 및 최종감사가 감사품질에 미치는 영향-지정감사인의 자유수임 감사계약금지 제도의 효과를 중심으로-
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박기태; 전순철;
전규안
Article
Issue Date
2017
Citation
세무와회계저널, v.18, no.5, pp.177 - 202
Publisher
한국세무학회
지정감사 제도변경이 감사품질에 미치는 영향*-지정감사 후 첫 번째 자유수임 계약 시 기존 지정감사인의 선임을 금지하는 제도를 중심으로-
박기태;
전규안
Article
Issue Date
2019
Citation
세무와회계저널, v.20, no.4, pp.153 - 185
Publisher
한국세무학회
1
Discover
Author
Jeon, Kyu An
2
전순철
1
Subject
designated audit
2
last audit
2
감사품질
2
지정감사
2
최종감사
2
auditor tenure
1
first audit
1
계속감사기간
1
초도감사
1
Date Issued
2019
1
2017
1
Type
Article
2
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