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Journal Articles

An Experimental Examination of Factors That Influence Auditor Assessments of a Deficiency in Internal Control over Financial Reporting

Audrey A. Gramling, Edward F. O'Donnell, Scott D. Vandervelde
Journal: Accounting Horizons
Accounting Horizons (2013) 27 (2): 249–269.
DOI: https://doi.org/10.2308/acch-50410
Published: 01 June 2013
... audit judgments control deficiency internal control over financial reporting operating effectiveness material weakness AS No. 5 ( PCAOB 2007 , ¶64) specifically notes that “The severity of a deficiency does not depend on whether a misstatement actually has occurred but rather on whether...
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