search query: @author Kida, T. / total: 9
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| Author: | Cohen, J. Kida, T. |
| Title: | The impact of analytical review results, internal control reliability, and experience on auditors' use of analytical review |
| Journal: | Journal of Advertising Research
1989 : AUT, VOL. 27:2, p.263-276 |
| Index terms: | AUDITING AUDITORS |
| Language: | eng |
| Abstract: | The authors study three issues concerning auditor analytical review judgements that were suggested from data obtained in prior protocol research 1) do auditors use the results of analytical review, 2) does the reliability of the data affect auditors' judgements, 3) does experience level affect the type of judgements made by auditors? The results indicate affirmative answers, but in different extent. |
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