APPROACHES TO THE INTERPRETATION OF THE TERM “HISTORICAL FINANCIAL INFORMATION” AS THE CRITERION FOR THE CLASSIFICATION OF AUDIT, REVIEW, AND OTHER ASSURANCE ENGAGEMENTS
The criterion “underlying subject matter” and the associated criterion “subject matter information” is an essential element of the assurance engagements and the basis for distinguishing their different types. The purpose of the study is to define the characteristics of “historical financial informat...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Izdevnieciba “Baltija Publishing”
2018-06-01
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| Series: | Baltic Journal of Economic Studies |
| Subjects: | |
| Online Access: | http://www.baltijapublishing.lv/index.php/issue/article/view/464/pdf |