Comments of the <scp>AFAANZ</scp> auditing and assurance standards committee on proposed international standard on auditing <scp>ISA</scp> for <scp>LCE</scp>-Reference-Cited by-同舟云学术

Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE

Published:2022-06-13 Issue:3 Volume:62 Page:4219-4244
ISSN:0810-5391
Container-title:Accounting & Finance
language:en
Short-container-title:Accounting & Finance

Author:

Coram Paul J.¹^ORCID,Fu Yi (Dale)²^ORCID,Garg Mukush³^ORCID,Harding Noel⁴^ORCID,Hay David C.⁵^ORCID,Khan Mohammad Jahanzeb²^ORCID,Muñoz‐Izquierdo Nora⁶^ORCID,Prasad Ashna³^ORCID,Sultana Nigar⁷^ORCID,Tong Jamie⁸^ORCID

Affiliation:

1. The University of Adelaide Adelaide SA Australia

2. Deakin University Melbourne Vic Australia

3. Monash University Melbourne Vic Australia

4. UNSW Sydney Sydney NSW Australia

5. University of Auckland Business School Auckland New Zealand

6. CUNEF University Madrid Spain

7. Curtin University Perth WA Australia

8. University of Queensland Brisbane Qld Australia

Publisher

Wiley

Subject

Economics, Econometrics and Finance (miscellaneous),Finance,Accounting

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1111/acfi.12966

Reference94 articles.

1. When the PCAOB Talks, Who Listens? Evidence from Stakeholder Reaction to GAAP-Deficient PCAOB Inspection Reports of Small Auditors

2. The Association between Audit Committee Characteristics and Audit Fees

3. Financial Statement Footnote Readability and Corporate Audit Outcomes

4. Auditors and the Principal-Principal Agency Conflict in Family Controlled Firms

5. The Demand for Financial Statements in an Unregulated Environment: An Examination of the Production and Use of Financial Statements by Privately Held Small Businesses

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1. An examination of comment letters on suggested Part 10: audits of groups' financial statements in the proposed ISA for less complex entities;Journal of Accounting Literature;2023-11-07

2. An analysis of comment letters on a new, stand-alone standard for audits of less complex entities’ financial statements;Journal of Accounting Literature;2023-05-31