haku: @author Newell, G. E. / yhteensä: 4
viite: 3 / 4
| Tekijä: | Newell, G. E. Kreuze, J. G. |
| Otsikko: | Improving the audit process. |
| Lehti: | Management Accounting (New York)
1987 : AUG, VOL. 69:2, p. 56-59 |
| Asiasana: | AUDITING CHANGE LIABILITY ACCOUNTING STANDARDS |
| Kieli: | eng |
| Tiivistelmä: | A review of the situation when accountants experience high liability insurance rates, limited availability of reinsurers offering liability policies and a shift to expand accountants' liability to third parties. The study covers a different audit approach, shared risk, procedure, potential benefits, limitations and alternatives, in those areas of audit risk and failure. The authors propose methods to reduce costs and advocate the introduction of mini-audit guidelines. |
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