Auditor evaluation of manager's competence after a failure in internal control
Eldar M. Maksymov
| Year of publication: |
2021
|
|---|---|
| Authors: | Maksymov, Eldar M. |
| Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 40.2021, 3, p. 105-125
|
| Subject: | competence | omission bias | COSO | ICFR | internal control | Internes Kontrollsystem | Internal control | Wirtschaftsprüfung | Financial audit | Interne Revision | Internal audit | Kompetenz | Competence | Bewertung | Evaluation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/AJPT-18-036 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012626067