THE IMPACT OF OTHER COMPREHENSIVE INCOME AND THE AUDIT PRACTICE IN THE PROFESSIONAL JUDGMENTS OF MANAGERS
Other comprehensive income (OCI) may lead to numerous professional judgments that are required to be done by managers, especially due to fair value measurement. The auditors may find this matter as a challenge for their audit risk assessment and extension of their audit work and as a result a spec...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Academica Brâncuşi
2022-08-01
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| Series: | Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie |
| Subjects: | |
| Online Access: | https://www.utgjiu.ro/revista/ec/pdf/2022-04/16_Banta.pdf |