Iwanowicz, Tomasz; Iwanowicz, Bartłomiej - In: Journal of risk and financial management : JRFM 12 (2019) 4/161, pp. 1-20
the society expectations towards reporting the materiality levels. Additionally, the aim of this paper is to range the … from this research, is that implementation of ISA 701 and materiality disclosure limited the audit expectation gap …