The role of key audit matters in assessing auditor liability: evidence from auditor and non-auditor evaluators
Year of publication: |
2020
|
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Authors: | Thanyawee Pratoomsuwan ; Yolrabil, Orapan |
Published in: |
Asian journal of business and accounting : AJBA. - Kuala Lumpur : Faculty of Business and Accountancy, ISSN 2180-3137, ZDB-ID 2945283-1. - Vol. 13.2020, 1, p. 35-64
|
Subject: | Auditor Evaluator | Auditor Liability | Auditor’s Report | Disclosure | Key Audit Matter | Wirtschaftsprüfung | Financial audit | Haftung | Liability | Dienstleistungsqualität | Service quality | Abschlussprüferrecht | Audit regulation | Jahresabschlussprüfung | Financial statement audit | Bewertung | Evaluation | Interne Revision | Internal audit |
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