Open AccessApplication of Qualitative Characteristics to Evaluate Misstatements in Financial Statements: Evidence from Factual Audit Data
Author(s) -
Audrius Masiulevičius,
Vaclovas Lakis
Publication year - 2022
Publication title -
ekonomika
Language(s) - English
Resource type - Journals
eISSN - 2424-6166
pISSN - 1392-1258
DOI - 10.15388/ekon.2022.101.2.1
Subject(s) - audit , accounting , joint audit , audit evidence , business , qualitative research , qualitative property , confidentiality , information technology audit , audit plan , lithuanian , internal audit , actuarial science , computer science , computer security , sociology , social science , linguistics , philosophy , machine learning