Gaap handbook of policies and procedures 2015 pdf

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Further documentation is available gaap handbook of policies and procedures 2015 pdf. The importance and role of specialists on audit engagements have recently increased, and specialist use has garnered significant attention from regulators and academics.

The commonalities and areas of variation identified are informative to audit research and practice, particularly as regulators and audit firms look to improve the quality of audits using specialists. Throughout the synthesis, I also provide a number of directions for future research. Check if you have access through your login credentials or your institution. 2017 University of Florida, Fisher School of Accounting.

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