A Study of Uncertainty Expressions in Australian Accounting and Auditing Standards

This study is an empirical examination of Australian auditors' interpretation of selected key uncertainty expressions such as virtual certainty, expected, reasonable assurance and possible, contained in Australian accounting and auditing standards. The results showed three major findings. First...

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Veröffentlicht in:	Pacific accounting review 2003-02, Vol.15 (2), p.1-28
Hauptverfasser:	Psaros, Jim, Patel, Chris, Warnakulasuriya, Sriyani
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting firms Accounting interpretations Accounting standards Auditing interpretations Auditing standards Auditors Culture Financial accounting standards Hypotheses International accounting standards Principles Statistical analysis Studies Uncertainty
Online-Zugang:	Volltext
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