Noguchi, Masayoshi; Batiz-Lazo, Bernardo - Volkswirtschaftliche Fakultät, … - 2007
The purpose of this study is to explore how the audit of building societies changed in the late 1950s in a reversion of audit objective from ‘fraud detection’ to ‘statement verification’ (Chandler et al., 1993: 452). Of particular interest is the analysis of the extended negotiations...