Why Auditors Increasingly Rely on Analytical Procedures: An Empirical Approach in Portugal
Purpose: The study aims to reflect on the reasons behind the increasing use of analytical procedures during evidence collection as a way of corroborating the claims made in financial statements. Theoretical framework: The study develops the problem arising from more complex financial information...
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| Autores principales: | , , |
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| Formato: | Artículo |
| Lenguaje: | inglés |
| Publicado: |
2023
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| Materias: | |
| Acceso en línea: | https://dialnet.unirioja.es/servlet/oaiart?codigo=9178552 |
| Etiquetas: |
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