Novice auditors and audits of fair values : knowledge and skill requirements
J. Efrim Boritz, Lev M. Timoshenko
| Year of publication: |
2024
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|---|---|
| Authors: | Boritz, Jefim E. ; Timoshenko, Lev M. |
| Published in: |
Accounting perspectives : a journal of The Canadian Academic Accounting Association. - Oxford : Wiley-Blackwell, ISSN 1911-3838, ZDB-ID 2511783-X. - Vol. 23.2024, 1, p. 39-77
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| Subject: | analyse du protocole verbal | audit de la dépréciation de l'écart d'acquisition | audit of goodwill impairment | compétences requises pour l'audit de la juste valeur | curriculum de l'audit de la juste valeur | enseignement de l'audit de la juste valeur | fair value audit competencies | fair value audit curriculum | fair value audit education | verbal protocol analysis | Wirtschaftsprüfung | Financial audit | Fair-Value-Bilanzierung | Fair value accounting | IFRS | Jahresabschlussprüfung | Financial statement audit | Qualifikation | Occupational qualification |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/1911-3838.12350 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014506657