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Keywords: business risk audit approach
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Journal Articles
AUDITING: A Journal of Practice & Theory (2018) 37 (2): 249–269.
Published: 01 May 2018
... occurred despite the usage of business risk audit approaches raised significant doubts about the value of the new methodology (e.g., Toffler and Reingold 2003 ; Knechel 2007 ). Second, studies of the application of business risk perspectives regularly reported difficulties faced by auditors in collecting...
Includes: Supplementary data
Journal Articles
AUDITING: A Journal of Practice & Theory (2014) 33 (4): 247–269.
Published: 01 November 2014
... audit risk model business risk audit approach International Standards on Auditing (ISA) materiality The concept of materiality is inherent to the ARM and in all ARM components (RMM, DR, and AR). Auditors apply the concept of materiality when planning and performing an audit as well...
Includes: Supplementary data