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Keywords: account subjectivity
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Journal Articles
The Role of Account Subjectivity and Risk of Material Misstatement on Auditors' Internal Audit Reliance Judgments
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2016) 30 (2): 225–238.
Published: 01 June 2016
...Sudip Bhattacharjee; Mario J. Maletta; Kimberly K. Moreno SYNOPSIS Using a field-based questionnaire, we examine how auditors simultaneously use client-level misstatement risk (inherent risk and control risk) with account subjectivity when utilizing internal audit. We contend that auditor use...
