Continuous auditing supported by XBRL : an application on the Brazilian public digital bookkeeping system
Year of publication: |
2022
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Authors: | Silva, Paulo Caetano da ; Luciano, José Geraldo ; Peres, Clovis Belbute |
Published in: |
International journal of business innovation and research : IJBIR. - Genève [u.a.] : Inderscience Enterprises, ISSN 1751-0260, ZDB-ID 2436046-6. - Vol. 27.2022, 2, p. 143-165
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Subject: | continuous auditing | continuous monitoring | fiscal and tax data exchanges | SPED | XBRL | XBRL GL | Elektronischer Datenaustausch | Electronic data interchange | Brasilien | Brazil | Wirtschaftsprüfung | Financial audit |
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