search query: @freeterm derivatives / total: 12
reference: 9 / 12
| Author: | Gniewosz, G. Fargher, N. Simnett, R. |
| Title: | Auditors´assessment of hedge effectiveness |
| Journal: | International Journal of Auditing
2001 : MAR, VOL. 5:1, p. 3-19 |
| Index terms: | AUDITING EFFICIENCY HEDGING |
| Freeterms: | DERIVATIVES |
| Language: | eng |
| Abstract: | There is very little authoritative guidance and very little is known about how auditors assess the effectiveness of derivative hedges. This study investigates the approaches undertaken by auditors in the absence of such guidance. |
SCIMA