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| Author: | Hirst, E. |
| Title: | Auditors' sensitivity to source reliability |
| Journal: | Journal of Accounting Research
1994 : SPRING, VOL. 32:1, p. 113-126 |
| Index terms: | AUDITORS RELIABILITY RESEARCH |
| Language: | eng |
| Abstract: | This paper explores auditors' sensitivity to source reliability. Judgements of source reliability are important throughout the audit because the inferential value of evidence must always be considered in light of its source. In assessing the adequacy of a client's disclosure of contingent obligations, in determining the accuracy of management's estimates, and in determining the appropriate classification of leases, the auditor must assess the reliability of the source of the evidence supporting these estimates and assertions. |
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