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Audit quality.

Authors :
Botica-Redmayne, Nives
Source :
New Zealand Law Journal; Feb2014, p10-12, 3p
Publication Year :
2014

Abstract

The article focuses on audit quality in New Zealand in 2014. Topics include how audit quality is measured in New Zealand, auditors' focus on accounting error discovery, and the objective independence of auditors. Information is provided on auditing standards in New Zealand and the role of the legal system in auditing.

Subjects

Subjects :
AUDITING laws
ACCOUNTING laws
BUSINESS records -- Law & legislation
FINANCIAL statement laws
STATUTORY interpretation
AUDITING standards

Details

Language :
English
ISSN :
00288373
Database :
Supplemental Index
Journal :
New Zealand Law Journal
Publication Type :
Academic Journal
Accession number :
95406952

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