Application of Qualitative Characteristics to Evaluate Misstatements in Financial Statements: Evidence from Factual Audit Data
The auditor should use qualitative characteristics, which describe the essence of misstatement, while assessing identified misstatements. Final decision depends on the professional judgment made by the auditor, however, auditors may make erroneous decisions or be biased. Previous theoretical resear...
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| Asıl Yazarlar: | , |
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| Materyal Türü: | Artigo |
| Dil: | Inglês |
| Baskı/Yayın Bilgisi: |
Vilnius University Press
2022-09-01
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| Seri Bilgileri: | Ekonomika |
| Konular: | |
| Online Erişim: | https://www.zurnalai.vu.lt/ekonomika/article/view/24943 |
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