Pratt, Michael J.; Van Peursem, Karen - In: Managerial Finance 22 (1996) 9, pp. 86-99
In A Conceptual Framework for Auditing (Pratt & Van Peursem, 1993) it was argued that audit risk, materiality and judgement are fundamental auditing concepts which should form a part of any conceptual framework. However, it was identified that the New Zealand Society of Accountants treats these...
