{"title":"理解COSO 2013框架:在AIS和审计课程中使用的四个简短案例","authors":"Constance M. Lehmann, J. Hao","doi":"10.3194/1935-8156-15.1.1","DOIUrl":null,"url":null,"abstract":"ABSTRACT Since our students will be auditors or accountants after they graduate, they need to understand how to apply and assess the components of the COSO 2013 framework in their evaluations of a ...","PeriodicalId":146060,"journal":{"name":"AIS Educator Journal","volume":"135 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"Understanding the COSO 2013 Framework: Four Short Cases for Use in AIS and Auditing Courses\",\"authors\":\"Constance M. Lehmann, J. Hao\",\"doi\":\"10.3194/1935-8156-15.1.1\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"ABSTRACT Since our students will be auditors or accountants after they graduate, they need to understand how to apply and assess the components of the COSO 2013 framework in their evaluations of a ...\",\"PeriodicalId\":146060,\"journal\":{\"name\":\"AIS Educator Journal\",\"volume\":\"135 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"1900-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"AIS Educator Journal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.3194/1935-8156-15.1.1\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"AIS Educator Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.3194/1935-8156-15.1.1","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Understanding the COSO 2013 Framework: Four Short Cases for Use in AIS and Auditing Courses
ABSTRACT Since our students will be auditors or accountants after they graduate, they need to understand how to apply and assess the components of the COSO 2013 framework in their evaluations of a ...
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