entities must restate their comparative financial statements when they correct prior periods accounting errors or change accounting methods. although financial restatements have adverse effects on the relevance and reliability of financial statements’ information, financial restatement has increased considerably among listed companies in tehran stock exchange, tse, in the recent years. the main...

The work is devoted to the study of formation and development auditing in Leningrad St. Petersburg, from end 20th century until now. main task authors assess role Petersburg School Audit financial control system USSR Russia, as well influence individual scientists on Audit. summarized data numerous scientific sources, identified scientists, practitioners public figures who contributed audit. pa...

Abstract The extraordinary events of the COVID-19 pandemic have led Big 4 Audit Firms, like many other global companies, to a place where everything is different. Overnight, all practitioners worldwide been forced work in an entirely new environment that requires them scramble for survival. However, same destructive forces and challenges maintaining business continuity, as well widespread worki...