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Keywords: audit planning
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Journal Articles
The Accounting Review (2021) 96 (1): 251–272.
Published: 01 January 2021
... the Senior Editorship of Mary E. Barth. 1 3 2018 1 3 2020 2021 audit programs audit planning evidence collection goals Auditors experience difficulty when auditing accounts on which it is difficult to identify in advance all the necessary audit evidence, such as estimates...
Includes: Supplementary data
Journal Articles
The Accounting Review (2018) 93 (5): 273–291.
Published: 01 September 2018
... and Brigham Young University. Supplemental material can be accessed by clicking the link in Appendix C. Editor's note: Accepted by Mark E. Peecher, under the Senior Editorship of Mark L. DeFond. September 2015 January 2018 2018 affect audit planning decomposition fraud...
Includes: Supplementary data
Journal Articles
The Accounting Review (2017) 92 (5): 89–116.
Published: 01 September 2017
... specialist valuation specialist quantification effect auditing management bias and opportunism auditing discretionary inputs client risk PCAOB alert audit planning entity-level controls control environment risk H1 : Auditors will focus less planned substantive testing on subjective...
Journal Articles
The Accounting Review (2015) 90 (3): 881–915.
Published: 01 May 2015
...J. Efrim Boritz; Natalia Kochetova-Kozloski; Linda Robinson ABSTRACT Previous studies indicate that auditors are able to identify fraud risk factors, but may not be able to translate this knowledge into an audit plan that effectively takes these factors into account to increase the likelihood...