The audit of fair values and other estimates : the effects of underlying environmental, task, and auditor-specific factors
Brian Bratten, Lisa Milici Gaynor, Linda McDaniel, Norma R. Montague, and Gregory E. Sierra
| Year of publication: |
2013
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|---|---|
| Authors: | Bratten, Brian ; Gaynor, Lisa Milici ; McDaniel, Linda ; Montague, Norma R. ; Sierra, Gregory E. |
| Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 32.2013, Suppl.1, p. 7-44
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| Subject: | estimates | fair values | audit judgment | audit deficiencies | Wirtschaftsprüfung | Financial audit | Fair-Value-Bilanzierung | Fair value accounting | IFRS |
| 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/10009761290