Search Results - subject:"IAASB"

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Audit evidence, technology, and judgement : a review of the literature in response to ED-500

Barr-Pulliam, Dereck; Calvin, Christopher G.; Eulerich, Marc - In: Journal of international financial management & accounting 35 (2024) 1, pp. 36-67

Persistent link: https://www.econbiz.de/10014472374

Understanding Audit Reporting Changes: Introduction of Key Audit Matters

Cordos, George-Silviu; Fulop, Melinda-Timea - In: Journal of Accounting and Management Information … 14 (2015) 1, pp. 128-152

revision of audit reporting and audit quality. This study aims to investigate if users of audit reports agree with IAASB … reporting quality has decreased over time. The authors achieve this objective by examining comment letters received by the IAASB …

Persistent link: https://www.econbiz.de/10015196144

IMPLICATIONS OF THE CURRENT EXPOSURE DRAFT ON AUDIT REPORTING

CORDOȘ, George Silviu - In: Management Intercultural (2015) 33, pp. 61-70

The regulatorychangescome asa response toperceiveddeficienciesin the postfinancial crisis, and their goal isto improveusers' perception oftheusefulness and quality ofthe audit report.The article approaches thesubject of theseproposals to revise thestandardsand their implicationsfor the audit...

Persistent link: https://www.econbiz.de/10011268690

Understanding audit reporting changes : introduction of Key Audit Matters

Cordoş, George-Silviu; Fülöp, Melinda-Timea - In: Journal of accounting & management information systems … 14 (2015) 1, pp. 128-152

Persistent link: https://www.econbiz.de/10011311147