A proposal to replace 'true and fair view' with 'acceptable risk of material misstatement'
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Smieliauskas, Wally, Craig, Russell ORCID: 0000-0001-9052-9466 (external link) and Amernic, Joel
(2008)
A proposal to replace 'true and fair view' with 'acceptable risk of material misstatement'.
Abacus: a Journal of Accounting and Business Studies, 44 (3).
225 - 250.
ISSN 1467-6281
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Item type | Article |
URI | https://vuir.vu.edu.au/id/eprint/26432 |
DOI | 10.1111/j.1467-6281.2008.00261.x (external link) |
Official URL | http://onlinelibrary.wiley.com/doi/10.1111/j.1467-... (external link) |
Subjects | Historical > FOR Classification > 1501 Accounting, Auditing and Accountability Historical > FOR Classification > 1503 Business and Management Historical > Faculty/School/Research Centre/Department > College of Business |
Keywords | audit report; acceptable risk; material misstatement; auditors; accounting; financial statements; International Standards on Auditing; evidence |
Citations in Scopus | 10 - View on Scopus (external link) |
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