Principles-based versus rules-based auditing standards : the effect of the transition from AS2 to AS5
Year of publication: |
November 2015
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Authors: | Sin, Fang Yun ; Moroney, Robyn ; Strydom, Maria |
Published in: |
International journal of auditing : IJA. - Oxford : Blackwell, ISSN 1090-6738, ZDB-ID 1449360-3. - Vol. 19.2015, 3, p. 282-294
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Subject: | Rules-based standard | principles-based standard | Auditing Standard No. 2 | Auditing Standard No. 5 | Wirtschaftsprüfung | Financial audit | Standardisierung | Standardization | Bilanzrecht | Accounting law | IFRS | Prüfungsstandards | Auditing standards |
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