dc.contributor.author |
Coram, Paul J |
|
dc.contributor.author |
Fu, Yi |
|
dc.contributor.author |
Garg, Mukush |
|
dc.contributor.author |
Harding, Noel |
|
dc.contributor.author |
Hay, David C |
|
dc.contributor.author |
Khan, Mohammad Jahanzeb |
|
dc.contributor.author |
Muñoz‐Izquierdo, Nora |
|
dc.contributor.author |
Prasad, Ashna |
|
dc.contributor.author |
Sultana, Nigar |
|
dc.contributor.author |
Tong, Jamie |
|
dc.date.accessioned |
2023-09-18T21:44:49Z |
|
dc.date.available |
2023-09-18T21:44:49Z |
|
dc.date.issued |
2022-09 |
|
dc.identifier.citation |
(2022). Accounting and Finance, 62(3), 4219-4244. |
|
dc.identifier.issn |
0810-5391 |
|
dc.identifier.uri |
https://hdl.handle.net/2292/65914 |
|
dc.description.abstract |
The International Auditing and Assurance Standards Board (IAASB) issued for public comment Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE). 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 the Accounting and Finance Association of Australia and New Zealand (AFAANZ) prepared a submission, based on the findings reported in extant research, informing a number of the questions asked by the IAASB (and AUASB/NZAuASB). This commentary presents the formal submission made to the IAASB. |
|
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 |
Social Sciences |
|
dc.subject |
Business, Finance |
|
dc.subject |
Business & Economics |
|
dc.subject |
audit |
|
dc.subject |
evidence-informed standard setting |
|
dc.subject |
international standards on auditing |
|
dc.subject |
less complex entities |
|
dc.subject |
NONAUDIT SERVICES |
|
dc.subject |
PRIVATE FIRMS |
|
dc.subject |
VOLUNTARY AUDIT |
|
dc.subject |
QUALITY |
|
dc.subject |
FEES |
|
dc.subject |
DEMAND |
|
dc.subject |
DETERMINANTS |
|
dc.subject |
SIZE |
|
dc.subject |
IDENTIFICATION |
|
dc.subject |
INFORMATION |
|
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 ISA for LCE |
|
dc.type |
Journal Article |
|
dc.identifier.doi |
10.1111/acfi.12966 |
|
pubs.issue |
3 |
|
pubs.begin-page |
4219 |
|
pubs.volume |
62 |
|
dc.date.updated |
2023-08-28T03:50:26Z |
|
dc.rights.holder |
Copyright: Accounting and Finance Association of Australia and New Zealand |
en |
pubs.end-page |
4244 |
|
pubs.publication-status |
Published |
|
dc.rights.accessrights |
http://purl.org/eprint/accessRights/RetrictedAccess |
en |
pubs.subtype |
Article |
|
pubs.subtype |
Journal |
|
pubs.elements-id |
907465 |
|
pubs.org-id |
Business and Economics |
|
pubs.org-id |
Accounting and Finance |
|
dc.identifier.eissn |
1467-629X |
|
pubs.record-created-at-source-date |
2023-08-28 |
|
pubs.online-publication-date |
2022-06-13 |
|