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An overlooked effect of mandatory audit–firm rotation on investigation strategies

✍ Scribed by Wuchun Chi

Book ID
106003233
Publisher
Springer
Year
2010
Tongue
German
Weight
303 KB
Volume
33
Category
Article
ISSN
0171-6468

No coin nor oath required. For personal study only.

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While performing an annual audit of a client's financial statements, an audit firm's staff identified what seems to be a material misstatement. Two discussions with the client have led to an impasse in that the client refuses to record what the auditor regards as a necessary adjustment. Our experime