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| Author: | Curtis, E. Turley, S. |
| Title: | The business risk audit - A longitudinal case study of an audit engagement |
| Journal: | Accounting, Organizations and Society
2007 : MAY/JUL, VOL. 32:4-5, p. 439-461 |
| Index terms: | accounting auditing methodology risk management case studies |
| Language: | eng |
| Abstract: | This paper explores the impact of the Business Risk Audit (BRA), a development in audit methodology implemented in the late 1990s, on actual audit practice and on practitioners. A longitudinal case study is developed from a set of actual audit files during a 5-year period spanning the implementation of the BRA, together with interviews with audit team members. Among others, the study contributes to our understanding of the nature of the audit techniques underlying the BRA with the difficulties experienced in implementing them within the existing organizational structures. |
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