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| Author: | Slocum, E.L. Cook, J.W. |
| Title: | Department Business exchange Are CPAs issuing more qualified opinions? |
| Journal: | Business
1987 : JUL-AUG-SEPT, VOL. 37:3, p. 55-58 |
| Index terms: | AUDITING STANDARDS LITIGATION ACCOUNTING PROFESSION |
| Language: | eng |
| Abstract: | Review of two lines of reasoning into the incidence of qualified opinions by company auditors. Litigation attitude: increase in lawsuits for audit failures. Auditing standards. Contrasting views. Data on qualified opinions. National Automated Accounting Research System (NAARS) data base. Opinions expressed by auditors. Two Exhibits illustrate qualified opinions, and the opinions from the NAARS data base. |
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