Kin‐Yew Low

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Do Contrasting Statements Improve Users' Understanding of Different Assurance Levels Conveyed in Assurance Reports?

International Journal of Auditing, Vol. 16, Issue 1, pp. 19-34, 2012
Number of pages: 16 Posted: 18 Feb 2012
Kin‐Yew Low and El'fred Boo
affiliation not provided to SSRN and Nanyang Business School, Nanyang Technological University
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Assurance, audit report, auditing standards, audit expectation gap, regulation, education/training