http://reply.papertrans.cn/1/70/6911/6911-31.png
http://reply.papertrans.cn/1/70/6911/6911-32.png
Submitted on: 16 January 2016.
Revised on: 20 February 2016.
Accepted on: 03 March 2016.
___________________Current Issues in Auditing---AMER ACCOUNTING ASSOC
http://reply.papertrans.cn/1/70/6911/6911-34.png
Submitted on: 25 August 2016.
Revised on: 13 November 2016.
Accepted on: 29 December 2016.
___________________Current Issues in Auditing---AMER ACCOUNTING ASSOC
http://reply.papertrans.cn/1/70/6911/6911-36.png