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Keywords: audit report
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Journal Articles
AUDITING: A Journal of Practice & Theory (2020) 39 (2): 27–50.
Published: 01 May 2020
... and Organizations Section Midyear Meeting, and the 2016 Auditing Section Midyear Meeting. Editor's note: Accepted by Douglas F. Prawitt. 2 2018 11 2019 2020 materiality financial disclosure audit report accounting conservatism investor preferences Investors and creditors...
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (3): 23–45.
Published: 01 August 2019
...Jean Bédard; Nathalie Gonthier-Besacier; Alain Schatt SUMMARY Since 2003, French auditors must disclose justifications of assessments (JOAs) in expanded audit reports. Like critical audit matters recently introduced in the U.S., and key audit matters introduced by international standard setters...
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2012) 31 (1): 127–146.
Published: 01 February 2012
... of Nevada, Las Vegas, the 2011 EAA Annual Congress, and the 2011 AAA Annual Meeting. Editor's note: Accepted by Michael Bamber. October 2010 September 2011 2012 financial statements audit report fair value estimates materiality estimation uncertainty Auditing...