@article{ee77eeebed0e4ffaaad663b41346c8a4,
title = "Subsequent Events Audit Tips",
author = "Herda, \{David N.\} and Lavelle, \{James J.\}",
note = "PCAOB inspection reports and SEC enforcement releases show difficulties in subsequent events audits. Based on our survey of 76 practicing auditors at one firm, actions that may improve those audits include: Integrate procedures. Auditors can consider subsequent events implications throughout their fieldwork.",
year = "2016",
month = jan,
day = "1",
language = "American English",
volume = "221",
journal = "Journal of accountancy",
number = "1",
}