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Keywords: critical audit matter disclosures
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Journal Articles
Does Discussing Audit Procedures in Critical Audit Matter Calibrate Financial Reporting Risk Assessments?
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2025) 39 (2): 19–31.
Published: 01 June 2025
... by Joseph F. Brazel, under the Senior Editorship of D. Scott Showalter. 21 03 2022 06 07 2024 29 07 2024 2025 critical audit matter disclosures audit procedures calibration financial reporting risk Although highlighting a significant accounting issue in the critical...