The impact of the precision of accounting standards on the expanded auditor's report in the European Union
Year of publication: |
2020
|
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Authors: | Pinto, Inês ; Morais, Ana ; Quick, Reiner |
Published in: |
Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 1130388-8. - Vol. 40.2020, p. 1-18
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Subject: | Auditor report | Key audit matters | Principles-based | Readability | Rules-based | Wirtschaftsprüfung | Financial audit | EU-Staaten | EU countries | Bilanzrecht | Accounting law |
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