Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters : the case of the United Kingdom
Year of publication: |
2019
|
---|---|
Authors: | Sierra-García, Laura ; Gambetta, Nicolás ; García-Benau, María Antonia ; Orta-Pérez, Manuel |
Published in: |
The British accounting review : the journal of the British Accounting Association. - Amsterdam [u.a.] : Elsevier, ISSN 0890-8389, ZDB-ID 1015419-X. - Vol. 51.2019, 3, p. 227-240
|
Subject: | Key audit matters | FTSE 100 | ISA 700 | ISA 701 | Auditor characteristics | Client characteristics | Großbritannien | United Kingdom | Wirtschaftsprüfung | Financial audit | Jahresabschlussprüfung | Financial statement audit |
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