Iranian Auditors Perspectives about Auditing of Fair Value Estimates
Objective: The dominant approach in international financial reporting standards is measuring fair value.The complexity of estimates of fair value mentioned in the International Financial Reporting Standard No. 13 will create challenges in auditing and it affects the quality of the audit; therefore,...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
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University of Tehran
2019-07-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_72157_6124e61ea476caa8ee8937e75fcaeed4.pdf |