The Impact of Enhanced Communication Requirement and other Determinants on Audit Fees

Studies generally suggest the audit report is not an effective communication tool to inform the users of Financial Statements about the audit and its process.In a move to enhance the informative value of the auditor’s report, the International Auditing and Assurance Standard Board has approved a sta...

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Bibliographic Details
Main Authors: Ishak, Zuaini, Abidin, Shamharir
Format: Conference or Workshop Item
Language:English
Published: 2018
Subjects:
Online Access:https://repo.uum.edu.my/id/eprint/25228/1/KMICE%202018%20223%20228.pdf