Restatements and AAERs are very dir

Restatements and AAERs are very direct and egregious measures of audit quality because they indicate that the auditor
erroneously issued an unqualified opinion on materially misstated financial statements. These proxies attempt to measure actual
audit quality using an output of the audit process. In addition, they are typically measured as discrete variables, with relatively high
consensus on their measurement, and thus have relatively low measure error. A major advantage of restatements and AAERs is that
they are usually strong evidence of poor audit quality. A subset of restatements and AAERs identify the presence of management
fraud, which is an advantage because many users and regulators believe that fraud prevention is the auditor’s first priority

ผลลัพธ์ (อังกฤษ) 2:

AAERs restatements and are very Direct and Audit Egregious measures of quality because they indicate that the Auditor
erroneously issued an unqualified Opinion on Financial statements Materially misstated. Actual these proxies attempt to measure
quality using an output of the Audit Process Audit. In addition, they are typically measured as discrete variables, with relatively High
consensus on their measurement, and thus have relatively low Error measure. A Major Advantage of restatements and AAERs is that
they are usually strong Audit Evidence of poor quality. A Subset of restatements and AAERs Identify the Presence of Management
Fraud, which is an Advantage because many Users and Regulators Believe that the Auditor's Fraud Prevention is First Priority.