Auditor, client and investor consequences of the enhanced auditor's report
Year of publication: |
2022
|
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Authors: | Al-mulla, Mazen ; Bradbury, Michael E. |
Published in: |
International journal of auditing : IJA. - Oxford : Wiley-Blackwell, ISSN 1099-1123, ZDB-ID 1479395-7. - Vol. 26.2022, 2, p. 134-150
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Subject: | audit expectation gap | audit fees | audit report | auditing standards | disclosure | earnings management | Wirtschaftsprüfung | Financial audit | Bilanzpolitik | Accounting policy | Prüfungsstandards | Auditing standards | Jahresabschlussprüfung | Financial statement audit | Honorar | Fee (Remuneration) | Unternehmenspublizität | Corporate disclosure | Berichtswesen | Reporting | Bestätigungsvermerk | Auditor's report | Jahresabschluss | Financial statement |
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