Browsing ICARE 2021 by Subject "Audit Expectation Gap, Stakeholders, Audit Education, Stewardship, Agency Relationship."

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Stakeholders’ Perception on Auditors’ Role and Its Impact on Audit Expectation Gap, with Special Consideration to Licensed Commercial Banks in Sri Lanka

Prawanth, S.; Perera, K.H. (Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2021)

External auditor is an individual third party who express an independent opinion on the financial statements in accordance with the Sri Lanka Financial Reporting Standards (SLFRS), Sri Lanka Accounting Standards (LKAS) and ...

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