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| Tekijä: | Rich, J. S. Solomon, I. Trotman, K. T. |
| Otsikko: | The audit review process: A characterization from the persuasion perspective |
| Lehti: | Accounting, Organizations and Society
1997 : JUL, VOL. 22:5, p. 481-505 |
| Asiasana: | AUDITING PERFORMANCE APPRAISAL |
| Kieli: | eng |
| Tiivistelmä: | The audit review process from a persuasion point of view is described in this study. The preparers have opprotunities to enhance their reputation by influencing the format and content of audit working papers. The reviewers may in turn receive working papers containing messages intended to persuade the reviewer about the appropriateness of the work. The types of persuasion behaviors in which working paper preparers could engage and stylization that could result, are discussed. Also, potential behaviors by reviewers to cope with such behaviors and stylization are discussed. Reviewers have to anticipate persuasive behaviors of other audit team members and the client, to be effective. |
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