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Keywords: business risk auditing
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Journal Articles
AUDITING: A Journal of Practice & Theory (2016) 35 (3): 75–98.
Published: 01 August 2016
...Emer Curtis; Christopher Humphrey; W. Stuart Turley SUMMARY This paper examines the impact of the development of Business Risk Auditing (BRA) on international audit standard setting and the implications regarding the potential for innovation in auditing practice. BRA was an audit methodology...
Journal Articles
AUDITING: A Journal of Practice & Theory (2014) 33 (3): 105–128.
Published: 01 August 2014
...-sized audit practices to capture a variety of different audit environments. We develop a model that considers a continuum of audit approaches ranging from a substantive-based audit approach to a full-scope business risk audit, and observe a limited and heterogeneous application of business risk...