Auditors gather evidence to formulate their judgment on financial statements and in assessing the risk factors concerning the company under audit. Examines the role played by the American Institute of Certified Public Accountants (AICPA) and the Securities and Exchange Commission (SEC) in developing auditing standards concerning audit evidence. Significant court and SEC cases relating to audit evidence are described and issues discussed.
Vanasco, R., Skousen, C. and Jenson, R. (2001), "Audit evidence: the US standards and landmark cases", Managerial Auditing Journal, Vol. 16 No. 4, pp. 207-214. https://doi.org/10.1108/02686900110389151Download as .RIS
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