Open AccessIdentification of key qualitative characteristics used to assess the significance of misstatements identified in the financial statements
Author(s) -
Audrius Masiulevičius
Publication year - 2022
Publication title -
buhalterinės apskaitos teorija ir praktika/buhalterinės apskaitos teorija ir praktika
Language(s) - English
Resource type - Journals
eISSN - 2538-8762
pISSN - 1822-8682
DOI - 10.15388/batp.2022.41
Subject(s) - identification (biology) , qualitative research , audit , key (lock) , profitability index , actuarial science , completeness (order theory) , qualitative analysis , accounting , finance , computer science , business , mathematics , sociology , computer security , social science , mathematical analysis , botany , biology