How has the change in the way auditors determine the audit report date changed the meaning of the audit report date? : implications for academic research
Year of publication: |
2022
|
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Authors: | Glover, Steven M. ; Hansen, James C. ; Seidel, Timothy A. |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 41.2022, 1, p. 143-173
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Subject: | audit report date | audit report delay | audit report lag | audit fieldwork completion | Wirtschaftsprüfung | Financial audit | Jahresabschlussprüfung | Financial statement audit |
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