Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE
Year of publication: |
2022
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Authors: | Coram, Paul J. ; Fu, Yi ; Garg, Mukush ; Harding, Noel ; Hay, David ; Khan, Mohammad Jahanzeb ; Muñoz-Izquierdo, Nora ; Prasad, Ashna ; Sultana, Nigar ; Tong, Jamie Y. |
Published in: |
Accounting and finance. - Melbourne : Wiley-Blackwell, ISSN 1467-629X, ZDB-ID 1482438-3. - Vol. 62.2022, 3, p. 4219-4244
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Subject: | audit | evidence-informed standard setting | international standards on auditing | less complex entities | Standardisierung | Standardization | Wirtschaftsprüfung | Financial audit | Jahresabschlussprüfung | Financial statement audit | Prüfungsstandards | Auditing standards |
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