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Keywords: auditing standards
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Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2014) 33 (3): 105–128.
Published: 01 August 2014
... have little knowledge of how SMPs utilize business risk factors, and there is a current debate about the need for proportionally applying auditing standards, including standards on business risks, in the audit of SMEs. We conduct 38 interviews with Dutch and German auditors of both small and medium...
Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (1): 139–181.
Published: 01 February 2013
... subsequent to Koonce's (1993 ) seminal paper that presented a cognitive approach to APs. Given that our motivation for this review stems in part from recent changes to auditing standards and PCAOB inspections, we follow a more practice-based framework for the analytical review process ( AICPA 2008 ; AICPA...