Auditor Business Process Analysis and Linkages among Auditor Risk Judgments

This research note examines whether auditors “link” their entity-level risk assessments to their core business process risk assessments. For auditors who performed a business process analysis of the core business process, there is a positive association between the identification of significant proc...

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Veröffentlicht in:	Auditing : a journal of practice and theory 2013-08, Vol.32 (3), p.123-139
Hauptverfasser:	Kochetova-Kozloski, Natalia, Kozloski, Thomas M., Messier, William F.
Format:	Artikel
Sprache:	eng
Schlagworte:	Auditors Business process reengineering Judgment Risk assessment Studies
Online-Zugang:	Volltext
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