Enhancing the auditor's report : to what extent is there support for the iaasb's proposed changes?
Year of publication: |
2014
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Authors: | Simnett, Roger ; Huggins, Anna |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 28.2014, 4, p. 719-747
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Subject: | auditor reporting | International Auditing and Assurance Standards Board | expectations gap | communication theory | information gap | Wirtschaftsprüfung | Financial audit | Interne Revision | Internal audit | Berichtswesen | Reporting | Bestätigungsvermerk | Auditor's report |
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