The effects of critical audit matter paragraphs and accounting standard precision on auditor liability
Year of publication: |
November 2016
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Authors: | Gimbar, Christine ; Hansen, Bowe ; Ozlanski, Michael E. |
Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 91.2016, 6, p. 1629-1646
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Subject: | PCAOB | audit reporting | auditor litigation | critical audit matter (CAMs) | accounting standard precision | Wirtschaftsprüfung | Financial audit | Haftung | Liability | Bilanzrecht | Accounting law | Jahresabschlussprüfung | Financial statement audit | Bilanzierungsgrundsätze | Accounting standards |
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