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1-2 of 2
Keywords: quality control
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Journal Articles
AUDITING: A Journal of Practice & Theory 1–18.
Published: 31 May 2024
... negligence quality control juror AUDITING: A JOURNAL OF PRACTICE & THEORY Vol. XX, No. XX MONTH YEAR pp. 1 18 American Accounting Association DOI: 10.2308/AJPT-2022-053 PCAOB Inspections and Auditor Liability Jonathan H. Grenier Miami University Jesse C. Robertson University of North Texas Chad A. Simon...
Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (1): 101–124.
Published: 01 February 2024
... nonaccounting practitioners) to use the ISAEs. The IAASB imposed conditions on such use, that an engagement’s underpinning ethics and quality control frameworks should be disclosed in the assurance report. Although this explicit determination may encourage wider use of ISAEs by nonaccounting practitioners...
