Proposed international standard on auditing financial statements of less complex entities : IAASB IAAER roundtables : breakout 1 authority and groups
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, 1, p. 5-35
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Subject: | auditing standards | authority and groups | entity size | IAASB | IAASB exposure draft less complex entities | less complex entities (LCEs) | SMEs | KMU | SME | Standardisierung | Standardization | Wirtschaftsprüfung | Financial audit |
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