Identification of Material Misstatement and Specific Risk Factors in an Audit of Financial Statements

Identification of Material Misstatement and Specific Risk Factors in an Audit of Financial Statements

Recently, due to the changing geopolitical situation, economic instability and vulnerability, practicing auditors are facing new challenges that affect the identification and assessment of risks of material misstatement of financial statements. The purpose of the research is to identify the main fa...

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Bibliographic Details
Main Authors: Deimantė Žukauskaitė, Dalia Daujotaitė
Format: Article
Language:English
Published: Vilnius University Press 2022-12-01
Series:Buhalterinės Apskaitos Teorija ir Praktika
Subjects:
risk of material misstatement
specific risks
risk factors
audit
Online Access:https://www.zurnalai.vu.lt/BATP/article/view/30236

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