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| Author: | Maletta, M. Wright, A. |
| Title: | Audit evidence planning: an examination of industry error characteristics |
| Journal: | Auditing
1996 : SPRING, VOL. 15:1, p. 71-86 |
| Index terms: | ERROR ESTIMATION FINANCIAL STATEMENTS ACCOUNTING |
| Language: | eng |
| Abstract: | The importance of industry considerations in the audit process is reflected in both the professional standards and the industry specialization of audit firms. Yet, relatively little research has investigated industry differences in the nature and detection of financial statement errors, despite the fact that a wealth of industry information is contained in audit workpapers. The purpose of this study is to investigate differences in the incidence, magnitude, income effect, cause and method of detection of large, financial statement errors. |
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