Communicating Assurance Using Practitioner-Customized Procedures: An Experiment and Emerging Research Opportunities

Traditionally, financial and nonfinancial information assurance standards have specified either “high” assurance based on “sufficient evidence” or “moderate” assurance based on analytical procedures and inquiries. Recently, in response to rapidly growing nonfinancial assurance demand, the IAASB exte...

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Veröffentlicht in:	Auditing : a journal of practice and theory 2020-11, Vol.39 (4), p.201-222
Hauptverfasser:	Vera-Muñoz, Sandra C., Gaynor, Lisa Milici, Kinney, William R.
Format:	Artikel
Sprache:	eng
Schlagworte:	Assurance services Audit evidence Auditing standards Judgment Reliability Validity
Online-Zugang:	Volltext
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