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효율적인 감사전달과정에 관한 고찰 : AAA의 ASOBAC을 중심으로 Focusing on ASOBAC of AAA
강길환 고려대학교 경영대학 1984 경영논총 Vol.26 No.1
The objectives of accounting are to provide the relevant information to the decisions of information users. Auditing is essential parts providing the useful accounting information. It is necessary for us to recognize auditing as a sort of communication process in order to efficient auditing. If auditing is communication process, the auditor is the sender, his report is the message, a written documents is usually the medium (though reports may be delivered orally as well), and the users of the accompanying accounting information are the receivers. The desired effect is the proper use of the the receivers. The desired effect is the proper use of the attested information. In conclusion, auditors are necessary the study on the audit communication process for the purpose of increasing benefit of information users.