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Keywords: auditor decisions
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Journal Articles
Journal:
Current Issues in Auditing
Current Issues in Auditing (2022) 16 (2): P24–P38.
Published: 01 September 2022
...) result in different auditor decisions. Findings suggest that when predictive models are used and identify a risk of misstatement, auditors increase budgeted audit hours more when financial data are analyzed than when non-financial data are analyzed. However, when anomaly models are used and identify...
