| Tekijä: | Bell, T. Wright, A. |
| Otsikko: | When judgment counts |
| Lehti: | Journal of Accountancy
1997 : NOV, VOL. 184:5, p. 73-78 |
| Asiasana: | ACCOUNTING AUDITORS PROBLEM SOLVING |
| Kieli: | eng |
| Tiivistelmä: | Implications for improving analytical procedures practices are presented in this article. CPA firms continue to compete for audit clients and therefore need to offer them value-added services. One way they can improve the efficiency and effectiveness of audits is by expanding the use of analytical procedures in all phases of the audit. However, research indicates that when auditors perform analytical procedures they face potentially serious judgement problems. |
SCIMA