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Keywords: AS5
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Journal Articles
The Effect of Auditing Standard No. 5 on Audit Report Lags
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2015) 29 (3): 507–527.
Published: 01 September 2015
...Santanu Mitra; Hakjoon Song; Joon Sun Yang SYNOPSIS Auditing Standard No. 5 (AS5) introduced by the Public Company Accounting Oversight Board (PCAOB) in June 2007 requires a top-down risk-based approach in auditing and is expected to improve audit efficiency and make the overall auditing process...
Includes: Supplementary data
