the auditor in planning the audit because of the large influence of the individual risk, which is in part captured by the … rating grade on the audit. Finally, the results of this validation have corresponding effects on the auditor´s reporting. …

Es wird untersucht, auf welche Weise die Länder Litauen, Polen und Ungarn ihre Bildungssysteme vor dem Hintergrund der …The main subject is the examination of the different strategies employed by Lithuania, Poland and Hungary during the …

This paper reports the results of a study of the audit expectation gap in Singapore, conducted in 1996 and supports the … call for a change in audit report format and wording to a longer form audit report currently in use in Australia and … America. The main aims of the study were to measure the level and nature of audit expectation gap in existence in Singapore in …

expert to the audit committee. Prior literature documents positive cross-sectional associations between maintaining an … accounting expert on the audit committee and financial reporting quality. Although this suggests that accounting expertise … expertise of the audit committee influence relations between appointing an accounting expert and changes in financial reporting …