On the audit of fair value measurements
In this article, the hypotheses „whether the auditor’s functional domain, his approach, methodology and responsibilities are undergoing a metamorphosis with the adoption of Fair Value Accounting (hereinafter the „FVA”) and whether his/her role is moving away from the mechanized attester of tangible...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
University of Kragujevac
2015-04-01
|
| Series: | Economic Horizons |
| Subjects: | |
| Online Access: | http://horizonti.ekfak.kg.ac.rs/sites/default/files/Casopis/2015_1/EN/Singh_Doliya_EN.pdf |