dc.contributor.author |
Coram, Paul J |
|
dc.contributor.author |
Harding, Noel |
|
dc.contributor.author |
Hay, David C |
|
dc.contributor.author |
Khan, Jahanzeb |
|
dc.contributor.author |
Prasad, Ashna |
|
dc.date.accessioned |
2023-09-18T21:40:57Z |
|
dc.date.available |
2023-09-18T21:40:57Z |
|
dc.date.issued |
2021-12 |
|
dc.identifier.citation |
(2021). Accounting and Finance, 61(4), 5879-5890. |
|
dc.identifier.issn |
0810-5391 |
|
dc.identifier.uri |
https://hdl.handle.net/2292/65913 |
|
dc.description.abstract |
The International Auditing and Assurance Standards Board (IAASB) issued for public comment Proposed International Standard on Auditing 600 (Revised) ‘Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors) (ED 600). The Australian Auditing and Assurance Standards Board (AUASB) and New Zealand Auditing and Assurance Standards Board (NZAuASB) also called for comments. The Auditing and Assurance Standards Committee of AFAANZ prepared a submission, based on the findings reported in extant research, responding to a number of the questions asked by the IAASB (and AUASB/NZAuASB). This commentary presents the formal submission made to the IAASB (and AUASB/NZAuASB). |
|
dc.language |
en |
|
dc.publisher |
Wiley |
|
dc.relation.ispartofseries |
Accounting and Finance |
|
dc.rights |
Items in ResearchSpace are protected by copyright, with all rights reserved, unless otherwise indicated. Previously published items are made available in accordance with the copyright policy of the publisher. |
|
dc.rights.uri |
https://researchspace.auckland.ac.nz/docs/uoa-docs/rights.htm |
|
dc.subject |
3501 Accounting, Auditing and Accountability |
|
dc.subject |
35 Commerce, Management, Tourism and Services |
|
dc.subject |
Clinical Research |
|
dc.subject |
Vaccine Related |
|
dc.subject |
Social Sciences |
|
dc.subject |
Business, Finance |
|
dc.subject |
Business & Economics |
|
dc.subject |
International standards on auditing |
|
dc.subject |
Group audits |
|
dc.subject |
Evidence‐ |
|
dc.subject |
informed standard setting |
|
dc.subject |
1402 Applied Economics |
|
dc.subject |
1501 Accounting, Auditing and Accountability |
|
dc.subject |
1502 Banking, Finance and Investment |
|
dc.subject |
3502 Banking, finance and investment |
|
dc.subject |
3801 Applied economics |
|
dc.title |
Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 600 (ED 600) |
|
dc.type |
Journal Article |
|
dc.identifier.doi |
10.1111/acfi.12783 |
|
pubs.issue |
4 |
|
pubs.begin-page |
5879 |
|
pubs.volume |
61 |
|
dc.date.updated |
2023-08-30T03:43:57Z |
|
dc.rights.holder |
Copyright: Accounting and Finance Association of Australia and New Zealand |
en |
pubs.author-url |
http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000637022900001&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=6e41486220adb198d0efde5a3b153e7d |
|
pubs.end-page |
5890 |
|
pubs.publication-status |
Published |
|
dc.rights.accessrights |
http://purl.org/eprint/accessRights/RetrictedAccess |
en |
pubs.subtype |
Article |
|
pubs.subtype |
Journal |
|
pubs.elements-id |
848054 |
|
pubs.org-id |
Business and Economics |
|
pubs.org-id |
Accounting and Finance |
|
dc.identifier.eissn |
1467-629X |
|
pubs.record-created-at-source-date |
2023-08-30 |
|
pubs.online-publication-date |
2021-04-06 |
|