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 researc...
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| Publié dans: | Ekonomika |
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| Auteurs principaux: | , |
| Format: | Artigo |
| Langue: | Inglês |
| Publié: |
Vilniaus Universitetas
2022
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| Sujets: | |
| Accès en ligne: | https://www.redalyc.org/articulo.oa?id=692272926001 https://www.redalyc.org/journal/6922/692272926001/ https://www.redalyc.org/journal/6922/692272926001/html/ https://www.redalyc.org/journal/6922/692272926001/692272926001.epub https://www.redalyc.org/journal/6922/692272926001/movil |
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