Evidence of the Financial Audit

Evidence is an argument that justifies the truth or falsity of a subjective opinion or assertion. Characteristics of audit evidence directly impact the obtaining process of sufficient audit evidence as well as determine the final audit decision regarding fairness and truthfulness of financial report...

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Bibliographic Details
Main Authors: Daiva Raziūnienė, Uršula Adaškevič
Format: Article
Language:English
Published: Vilnius University Press 2020-03-01
Series:Buhalterinės Apskaitos Teorija ir Praktika
Subjects:
Online Access:https://www.journals.vu.lt/BATP/article/view/16697