Khunuzidi, Elena; Shper, Vladimir; Smelov, Vladimir - In: Proceedings of the ENTRENOVA - ENTerprise REsearch … 9 (2023) 1, pp. 366-374
imprecise formulation of requirements for audited entities. Additionally, auditors typically lack accountability for poor-quality … implementation of a novel evidence-based audit approach aimed at enhancing the credibility of audits and, consequently, the quality …