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| Author: | Houston, R. W. Peters, M. F. Pratt, J. H. |
| Title: | The audit risk model, business risk and audit-planning decisions |
| Journal: | Accounting Review
1999 : JUL, VOL. 74:3, p. 281-298 |
| Index terms: | AUDITING RISK MODELS |
| Language: | eng |
| Abstract: | This paper identifies the conditions under which the audit risk model describes audit-planning decisions. The ability of the audit risk model to describe auditor behaviour and the inclination of auditors to charge a risk premium depend upon the nature of the risks present the audit. The audit risk model adequately described audit-planning decisions in the presence of errors, and in the presence of irregularities it didn't. |
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