Audit Partners' Judgments and Challenges in the Audits of Internal Control over Financial Reporting
نویسندگان
چکیده
منابع مشابه
Internal Audit, Board of Directors and Financial Reporting Quality
High-quality internal audit is expected to lead to high-quality financial reporting. High-quality financial reporting expresses itself in earning quality. Earning quality has been playing a key role in capital market for a long time. Finance users pay special attention to earning quality because they make their decision based on it. On the other hand, the market economy will experience awful, i...
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ژورنال
عنوان ژورنال: AUDITING: A Journal of Practice & Theory
سال: 2020
ISSN: 1558-7991,0278-0380
DOI: 10.2308/ajpt-18-088