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Keywords: internal control material weakness
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Journal Articles
AUDITING: A Journal of Practice & Theory (2025) 44 (1): 73–103.
Published: 01 February 2025
... of Jayanthi Krishnan. 23 02 2022 14 03 2024 15 03 2024 2025 component auditor group audit risk internal control material weakness We examine whether, and how, lead auditors respond to an increase in group audit risk by changing their use of component auditors. Since...
Journal Articles
AUDITING: A Journal of Practice & Theory (2021) 40 (3): 1–26.
Published: 01 August 2021
... internal control material weakness audit opinion auditor switch Lennox (2000) model Editor's note: Accepted by Chan Li, under the Senior Editorship of Christopher P. Agoglia. 1 12 2019 1 1 2021 2021 The preceding arguments implicitly assume that auditors...