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Keywords: audit process
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Journal Articles
Current Issues in Auditing (2022) 16 (2): P39–P50.
Published: 01 September 2022
... between audit quality and audit efficiency and makes objective definitions of audit quality difficult. Excessive standardization of the audit process may not increase audit quality. JEL Classifications: G18; G28; G34; G38. Matthew W. Driskill, Texas State University, McCoy College of Business...
Journal Articles
Current Issues in Auditing (2018) 12 (1): A18–A28.
Published: 01 June 2018
... audit process  Chains of habit are too light to be felt until they are too heavy to be broken.   —Warren Buffett The audit environment is currently undergoing a fundamental change due to technological advancements such as data analytics and artificial intelligence ( Agnew 2016 ). While...