haku: @author Reckers, P. M. J. / yhteensä: 14
viite: 5 / 14
Tekijä: | Kaplan, S. E. Reckers, P. M. J. |
Otsikko: | An examination of information search during initial audit planning. |
Lehti: | Accounting, Organizations and Society
1989 : VOL. 14:5/6, p. 539-550 |
Asiasana: | ACCOUNTING RESEARCH AUDITING FINANCIAL ANALYSIS PLANNING |
Kieli: | eng |
Tiivistelmä: | An examination of initial auditing planning processes to assess "abnormalities" due to accounting error or irregularity, based on an empirical study of auditors, given analytical test results and asked for their assessment. Analytical review and diagnostic decision making. Method. Subjects. Task. Independent and dependent variables. Results. Initial belief judgement. Information seeking. Six Tables and a Figure illustrate the study. |
SCIMA