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 … to examine the application of primary qualitative characteristics based on factual audit data. During the research, the … years were examined. Firstly, most important primary qualitative characteristics, as well as secondary commonly used …