Does client importance affect key audit matters reporting? : New Zealand evidence
Year of publication: |
2024
|
---|---|
Authors: | Ji, Ruoyu ; Li, Zixuan ; Li, Leonard Leye ; Monroe, Gary S. |
Published in: |
Pacific accounting review. - Wellington : New Zealand Society of Accountants, ISSN 2041-5494, ZDB-ID 2197676-4. - Vol. 36.2024, 3/4, p. 277-296
|
Subject: | Audit partner | Audit report | Auditor independence | Client importance | Key audit matters (KAMs) | Wirtschaftsprüfung | Financial audit | Neuseeland | New Zealand | Jahresabschlussprüfung | Financial statement audit | Abschlussprüferrecht | Audit regulation | Berichtswesen | Reporting |
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