search query: @author Haynes, C. M. / total: 3
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| Author: | Haynes, C. M. |
| Title: | Auditors' evaluation of evidence obtained through management inquiry: A cascaded-inference approach |
| Journal: | Auditing: A Journal of Practice and Theory
1999 : FALL, VOL. 18:2, p. 87-104 |
| Index terms: | USA |
| Freeterms: | Auditing procedures Audit evidence Data integrity |
| Language: | eng |
| Abstract: | This study uses the cascaded-inference paradigm to investigate how auditors evaluate evidence received during management inquiry. Results indicate among others that auditors are relatively more sensitive to source-related uncertainties than evidence-related uncertainties when evaluating information provided by client management. Results also suggest that auditors may fail to recognize the value of information received during management inquiry. |
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