Obtaining assurance for financial statement audits and control audits when aspects of the financial reporting process are outsourced
Year of publication: |
2013
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Authors: | Bierstaker, James ; Chen, Long ; Christ, Margaret H. ; Ege, Matthew ; Mintchik, Natalia |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 32.2013, Suppl.1, p. 209-250
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Subject: | outsourcing | SAS 70/SSAE 16/SOC report | service organizations | audit quality | Outsourcing | Wirtschaftsprüfung | Financial audit | Dienstleistungsqualität | Service quality | Jahresabschlussprüfung | Financial statement audit | Rechnungswesen | Accounting |
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