Readability of Financial Statements and Auditor Strategies to deal with Audit Risk
This study is aimed to investigate effects of ambiguity and complexity of financial statements on the type of auditor strategies for dealing with audit risk increase. Complexity of financial statements leads to an ambiguous and misunderstanding information for investors; also, it can be used as an a...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2021-03-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | https://jera.alzahra.ac.ir/article_5329_165a6547403fef376c326f09f7650aa4.pdf |