| Author: | Beattie, V. Fearnley, S. Brandt, R. |
| Title: | Behind the audit report: A descriptive study of discussions and negotiations between auditors and directors |
| Journal: | International Journal of Auditing
2000 : JUL, VOL. 4:2, p. 177-202 |
| Index terms: | Auditors Corporate audit Financial statements United Kingdom |
| Freeterms: | Audit committees Interaction Relationships |
| Language: | eng |
| Abstract: | This paper presents direct evidence concerning the extent, nature, and outcome of interactions between the two primary parties in the auditor-client relationship - finance directors and audit engagement partners. It explores the scope of interactions using a static, questionnaire approach. |
SCIMA