저자의 연구 키워드

저자의 연구 키워드

#“guilt-by association”

#가치관련성

#감리지적

#감사보고서감리

#감사보수

#감사시간

#감사시간?보수

#감사인등록

#감사인변경

#감사인특성

#감사파트너

#감사품질

#감사품질관리제도

#감사품질지표

#계속기업

#고정효과

#공적규제(감독)

#국제감사보고기준

#기타정보

#등록감사인

#발생액의 품질.

#산업전문성

#외부감사인

#이연법인세

#재량발생액

#재량적발생액

#재무제표재작성.

#주요감사사항

#중요한 취약점

#지분법

#직급별 감사시간

#파트너 업무량

#파트너개인연고

#파트너이름

#품질관리감리

#회계감독제도

#회계법인합병

#회계오류

#accounting error

#Accounting regulation system

#Accruals quality.

#asset misappropriation

#audit experiences

#audit fee

#Audit fee per hour

#Audit fees

#Audit fees.

#audit firm-level

#audit hour

#Audit hours

#audit partner

#Audit partner name.

#audit process risk

#Audit process risks

#Audit proficiency

#Audit quality

#audit quality control

#audit quality indicators

#Audit quality.

#Audit risks

#auditor business risk

#Auditor business risks

#auditor change

#auditor characteristics

#auditor registration

#contagion effect

#deferred income tax

#delisted company

#Discretionary accruals

#Discretionary accruals.

#engagement-level

#equity accounting

#external auditor

#Foreign exchange gain or losses

#Going concern

#Group company fixed effects

#hourly audit fees

#Hourly billing rate

#individual fixed effects

#individual partner familiarity

#Industry specialization at the engagement partner level

#internal control weakness

#Internal controls for financial reporting

#KAM)

#Key audit matter

#K-IFRS

#Material weakness

#Other information

#Partner audit hours

#Partner hours

#partner name disclosure

#Partner review hours

#public (independent) regulation

#QC)

#quality control review

#quality control review hours

#Regulatory review on audit reports

#Regulatory review on auditor's quality control system

#Regulatory sanction

#Standard audit hour.

#the International Auditor’s Reporting Standards

#value relevance