Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters : the case of the United Kingdom
Laura Sierra-García, Nicolás Gambetta, María A. García-Benau, Manuel Orta-Pérez
| Year of publication: |
2019
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|---|---|
| Authors: | Sierra-García, Laura ; Gambetta, Nicolás ; García-Benau, María Antonia ; Orta-Pérez, Manuel |
| Published in: |
The British accounting review : the journal of the British Accounting Association. - Amsterdam [u.a.] : Elsevier, ISSN 0890-8389, ZDB-ID 1015419-X. - Vol. 51.2019, 3, p. 227-240
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| Subject: | Key audit matters | FTSE 100 | ISA 700 | ISA 701 | Auditor characteristics | Client characteristics | Großbritannien | United Kingdom | Wirtschaftsprüfung | Financial audit | Risikomanagement | Risk management | Risiko | Risk | Jahresabschlussprüfung | Financial statement audit |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.bar.2019.02.004 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012058803