Increased materiality judgments in financial accounting and external audit : a critical comparison between German and international standard setting
Cristina Müller-Burmeister, Patrick Velte
| Year of publication: |
2016
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|---|---|
| Authors: | Müller-Burmeister, Cristina ; Velte, Patrick |
| Published in: |
International journal of critical accounting : IJCA. - Genève [u.a.] : Inderscience Enterprises, ISSN 1757-9848, ZDB-ID 2524381-0. - Vol. 8.2016, 3/4, p. 227-245
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| Subject: | materiality | financial accounting | external audit | International Financial Reporting Standards | IFRS | International Standards on Auditing | ISA | German accounting | Deutschland | Germany | Wirtschaftsprüfung | Financial audit | Rechnungswesen | Accounting | Standardisierung | Standardization | Bilanzierungsgrundsätze | Accounting standards | Prüfungsstandards | Auditing standards |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011659749