This paper is an extension of previous work aimed at integrating ideas in the field of database systems with accounting theory. Unlike others, however, it does not propose use of a particular type of ...

This is a preview. Log in through your library . Abstract Parsing the dividing lines between financial reporting entities and individual elements poses significant professional challenges. In contrast ...

(Editors’ note: All quoted material in this article comes from SAS No. 145, Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement, as codified in AU-C Section ...