Due Professional Care in Cases of High Engagement Risk - Auditing concerns that are particularly relevant on high-risk engagements such as Enron include going-concern assessments; related-party disclosures; subsequent discovery of facts; auditor independence; audit documentation; and loss contingency disclosures. This article examines each, and the authors discuss the relationship between due ...
|Year of Publication:||
|Contributors:||Venuti, Elizabeth; Holtzman, Mark P.; Basile, Anthony|
|Type of Publication:||Article|
|Title record from database:|| OLC-SSG Economic Sciences|
|Availability:||More access options|
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