Justification of Decisions in Auditing

A recent study examined how 2 aspects of the audit environment - the audit review process and the type of evidence available - influence the way auditors justify their audit-planning decisions. Overall, the results indicate that these 2 factors do influence auditors' justifications. Consistent...

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Bibliographische Detailangaben

Veröffentlicht in:	Journal of accounting research 1995-10, Vol.33 (2), p.369-384
Hauptverfasser:	Koonce, Lisa, Anderson, Urton, Marchant, Garry
Format:	Artikel
Sprache:	eng
Schlagworte:	Audit evidence Auditing Auditing procedures Auditors reports Corroborating evidence Economic fluctuations Empirical evidence Financial audits Financial budgets Management audits P values Research Reports Statistical analysis Studies
Online-Zugang:	Volltext
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