haku: @indexterm Accounting research / yhteensä: 230
viite: 72 / 230
| Tekijä: | Koonce, L. Anderson, U. Marchant, G. |
| Otsikko: | Justification of decisions in auditing |
| Lehti: | Journal of Accounting Research
1995 : AUTUMN, VOL. 33:2, p. 369-384 |
| Asiasana: | ACCOUNTING RESEARCH DECISION MAKING AUDITING |
| Kieli: | eng |
| Tiivistelmä: | The purpose of this study is to determine how the anticipation of the audit review process and the degree to which evidence supporting or refuting management's explanations influence the justifications of audit-planning decisions. When planning the audit, auditors will typically examine the financial statements for unexpected fluctuations in account balances and ratios that indicate where additional audit work may be warranted. after observing any unexpected fluctuations and asking management for explanations, auditors decide how (if at all) to revise the audit plan and document in the audit workpapers justifications for the plan. |
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