Risk on financial reporting in the context of the new audit report in Spain
After the financial crisis and with the greater complexity of financial reporting, stakeholders asked firms for more informative audit reports to close the audit expectation gap. In this context, the International Auditing and Assurance Standards Board (IAASB) approved a new international standard...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidad de Murcia
2021-01-01
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| Series: | Revista de Contabilidad: Spanish Accounting Review |
| Subjects: | |
| Online Access: | https://revistas.um.es/rcsar/article/view/363001 |