1-1 of 1
Keywords: internal control over financial reporting
Close
Save search
Follow your search
Access your saved searches in your account
Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles

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

Available to Purchase
Audrey A. Gramling, Edward F. O'Donnell, Scott D. Vandervelde
Journal: Accounting Horizons
Accounting Horizons (2013) 27 (2): 249–269.
https://doi.org/10.2308/acch-50410
Published: 01 June 2013
...Audrey A. Gramling; Edward F. O'Donnell; Scott D. Vandervelde SYNOPSIS When assessing the effectiveness of internal control over financial reporting (ICFR), auditors evaluate design effectiveness, gather evidence on operating effectiveness, assess operating effectiveness, and conclude whether...
View articletitled, An Experimental Examination of Factors That Influence Auditor Assessments of a Deficiency in Internal Control over Financial Reporting
Open the PDF for An Experimental Examination of Factors That Influence Auditor Assessments of a Deficiency in Internal Control over Financial Reporting in another window
Add to Citation Manager for An Experimental Examination of Factors That Influence Auditor Assessments of a Deficiency in Internal Control over Financial Reporting