Auditors’ Perceptions of Reasonable Assurance the Effectiveness of the Audit Risk Model. Case from Iran
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References listed on IDEAS
- Peter Schelluch & Grant Gay, 2006. "Assurance provided by auditors’ reports on prospective financial information: implications for the expectation gap," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(4), pages 653-676, December.
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More about this item
Keywords
Reasonable assurance; audit risk model; institute partners; auditing administrators; official auditor certificate; gender; and job rank;All these keywords.
JEL classification:
- G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
- G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
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