Audit policy has used numerous terms to define auditors' responsibilities over the past several decades. This study explores the structural relationship among key terms used to define auditors' responsibilities including 'misstatement' and embedded terms such as error, irregularity and fraud....

This article proposes a multidimensional empirical classification of higher education systems on the basis of several institutional characteristics, which are likely to affect student participation and social inequality (tracking, expenditures, structural differentiation, institutional autonomy...