1-3 of 3
Keywords: auditing standards
Close
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
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...