Isa 701 and materiality disclosure as methods to minimize the audit expectation gap

HIGHLIGHTS

• who: Tomasz Iwanowicz and Bartłomiej Iwanowicz from the ISA , ISA , have published the article: ISA 701 and Materiality Disclosure as Methods to Minimize the Audit Expectation Gap, in the Journal: (JOURNAL) of 31/Dec/2017
• what: The aim of this paper to determine how particular audit firms deal with ISA 701 requirements and the society expectations towards reporting the materiality levels. The aim of this paper to range the assertions in terms of the frequency of their occurrence. The aim of this shift was to enhance the The results of the analysis showed that . . .
  

   

  

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