DEVELOPING THE AUDITOR’S CREATIVE THINKING SKILLS TO REDUCE MITIGATING THE POTENTIAL RISKS ASSOCIATED WITH MATERIAL MISREPRESENTATION
The primary objective of this study is to examine the correlation between the creative thinking abilities of external auditors and their effectiveness in mitigating significant misstatements. The aim is to enhance the competencies of auditors operating within Iraq's public and private sectors....
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
FINTECH Alliance LLC
2023-12-01
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| Series: | Фінансово-кредитна діяльність: проблеми теорії та практики |
| Subjects: | |
| Online Access: | https://fkd.net.ua/index.php/fkd/article/view/4266 |