Proposed international standard on auditing financial statements of less complex entities : IAASB IAAER roundtables : breakout 2 design, structure, and content
C. (Niels) M. van Nieuw Amerongen, Hans B. Duits, Elizabeth A. Gordon, Donna L. Street
| Year of publication: |
2023
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|---|---|
| Authors: | Nieuw Amerongen, Niels van ; Duits, Hans B. ; Gordon, Elizabeth A. ; Street, Donna L. |
| Published in: |
Journal of international financial management & accounting. - Oxford : Wiley-Blackwell, ISSN 1467-646X, ZDB-ID 2016478-6. - Vol. 34.2023, 2, p. 318-357
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| Subject: | and Content | auditing standards | Design | entity size | IAASB | IAASB exposure draft less complex entities | less complex entities (LCEs) | SMEs | Structure | KMU | SME | Standardisierung | Standardization | Wirtschaftsprüfung | Financial audit | Prüfungsstandards | Auditing standards |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/jifm.12165 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014336561