Masiulevičius, Audrius; Lakis, Vaclovas I. - In: Mokslo darbai / Vilniaus Universitetas 101 (2022) 2, pp. 6-21
The auditor should use qualitative characteristics, which describe the essence of misstatement, while assessing identified misstatements. Final decision depends on the professional judgment made by the auditor, however, auditors may make erroneous decisions or be biased. Previous theoretical...