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| Author: | Krishnamoorthy, G. Wright, A. |
| Title: | A framework for assessing the value of management inquiry |
| Journal: | International Journal of Auditing
1999 : MAR, VOL. 3:1, p. 5-20 |
| Index terms: | MANAGEMENT AUDITING VALUATION |
| Language: | eng |
| Abstract: | Using a Bayesian Cascaded inference approach, this study provides a framework to allow an auditor to simultaneously consider important criteria identified in the literature in evaluating the credibility of evidence obtained from management reliability attributes (competence and objectivity) and the role of misstatement risk are examined. Additionally, fraud risk scenarios are considered. Sensitivity analyses suggest three important propositions that have implications for practice and research. |
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