Iwanowicz, Tomasz; Iwanowicz, Bartłomiej - In: Journal of risk and financial management : JRFM 12 (2019) 4/161, pp. 1-20
Purpose: The main purpose of this paper is to determine how particular audit firms deal with ISA 701 requirements and the society expectations towards reporting the materiality levels. Additionally, the aim of this paper is to range the assertions in terms of the frequency of their occurrence....