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| Tekijä: | Beattie, V. Fearnley, S. Brandt, R. |
| Otsikko: | Behind the audit report: A descriptive study of discussions and negotiations between auditors and directors |
| Lehti: | International Journal of Auditing
2000 : JUL, VOL. 4:2, p. 177-202 |
| Asiasana: | Auditors Corporate audit Financial statements United Kingdom |
| Vapaa asiasana: | Audit committees Interaction Relationships |
| Kieli: | eng |
| Tiivistelmä: | 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. |
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