search query: @indexterm environmental audits / total: 29
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| Author: | Basu, P. Wright, A. |
| Title: | An exploratory study of control environment risk factors: client contingency considerations and audit testing strategy |
| Journal: | International Journal of Auditing
1997 : JUN, VOL. 1:2, p. 77-96 |
| Index terms: | ENVIRONMENTAL AUDITS RISK CONTROL |
| Language: | eng |
| Abstract: | Despite its importance, there is little knowledge of how auditors consider individual risk factors, or attributes, in evaluating the control environment of a client. This exploratory study examines auditor weighting of control environment factors under varying client conditions. Further, there has been no research to date on the impact of control environment risk assessments on subsequent audit actions, such as testing strategy (e.g. substantive versus control testing). |
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