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~isPartOf:"Managerial Auditing Journal"
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Managerial Auditing Journal
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The changing role of the auditors
Jayalakshmy, R.
;
Seetharaman, A.
;
Wei Khong, Tan
- In:
Managerial Auditing Journal
20
(
2005
)
3
,
pp. 249-271
audit fraud,
true
and
fair
view
interpretation, auditor independence and role of internal auditors. Further, ideas have also …
Persistent link: https://www.econbiz.de/10014928938
Saved in:
2
An alternate approach in implementing the 4th Directive – a territorial claim to financial reporting and auditing in Sweden
Burrowes, Ashley
;
Nordström, John
- In:
Managerial Auditing Journal
14
(
1999
)
6
,
pp. 302-307
Swedish legislators and financial reporting regulators have experienced the vagaries of legislating EC Directives into their statutes. By changing their mind about including “true and fair” in the auditor’s report regulators have drawn attention to the need for an override provision if...
Persistent link: https://www.econbiz.de/10014929657
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