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| Author: | Asare, S.K. Wright, A. |
| Title: | Design considerations for research on analytical procedures |
| Journal: | International Journal of Auditing
2001 : NOV, VOL. 5:3, p. 205-214 |
| Index terms: | AUDITING INFORMATION RESEARCH |
| Freeterms: | ANALYTICAL PROCEDURES HYPOTHESIS |
| Language: | eng |
| Abstract: | This article discusses research design considerations for conducting behavioral research on auditors' performance of analytical procedures (APs). With the trend in practice towards increasing reliance on APs, it is essential that auditors are proficient in completing such tests. |
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