Fair Value Complexity and the Audit Risk
This paper checks if the auditors in an emergent context, where the fair value (FV) concept, its implementation and audit are relatively new, are aware of the estimation risk induced by the valuation process (the FV provider and FV disclosure), depending on the quality of internal control (IC). An e...
| Format: | Article |
|---|---|
| Language: | English |
| Published: |
Chamber of Financial Auditors of Romania
2021-02-01
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| Series: | Audit Financiar |
| Subjects: | |
| Online Access: |
http://revista.cafr.ro/temp/Article_9665.pdf
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