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Keywords: audit judgment
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Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2012) 31 (3): 177–201.
Published: 01 August 2012
.... In addition, we express our sincere thanks to the anonymous reviewers and Robert Knechel for their thoughtful and constructive suggestions to improve the paper. Editor's note: Accepted by W. Robert Knechel. causal inference audit judgment audit analytical procedures applied probability...
Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (4): 285–301.
Published: 01 November 2011
...: Accepted by Ken Trotman. June 2010 July 2011 2011 audit judgment motivated reasoning cognitive bias malleability Objective, unbiased professional judgment by auditors is a crucial element of the audit process and an important assumption of professional standards ( AAA...