haku: @author Wright, A. / yhteensä: 24
viite: 15 / 24
| Tekijä: | Wright, A. Ashton, R. H. |
| Otsikko: | Identifying audit adjustments with attention-directing procedures. |
| Lehti: | Accounting Review
1989 : OCT, VOL. 64:4, p. 710-728 |
| Asiasana: | AUDITING METHODOLOGY |
| Kieli: | eng |
| Tiivistelmä: | Studies of the error-detection performance of audit procedures have found that three attention-directing procedures (client inquiry, expectations based on prior-year errors and analytical review) signal about half of the material errors detected. The present paper corroborates these findings, using a sample of 186 engagements involving 368 proposed audit adjustments of a Big Eight audit firm. |
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