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1-3 of 3
Keywords: auditing standards
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Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (2): 133–161.
Published: 01 May 2023
... 2023 accounting estimates auditing fair value specialist auditing standards PCAOB The use of auditor-employed valuation specialists 1 in audits of fair values has increased in frequency and significance ( Public Company Accounting Oversight Board (PCAOB) 2018 ; Glover...
Journal Articles
AUDITING: A Journal of Practice & Theory (2014) 33 (3): 105–128.
Published: 01 August 2014
... have little knowledge of how SMPs utilize business risk factors, and there is a current debate about the need for proportionally applying auditing standards, including standards on business risks, in the audit of SMEs. We conduct 38 interviews with Dutch and German auditors of both small and medium...
Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (1): 139–181.
Published: 01 February 2013
...), then the auditor must investigate the significant difference ( AICPA 2012 , AU 520, ¶7). Auditing standards require the auditor to discuss the significant difference with management and to obtain corroborating evidence to test management's explanations for the significant difference ( AICPA 2012 , AU 520). Audit...