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| Tekijä: | Johnson, R. N. |
| Otsikko: | Auditor detected errors and related client traits - a study of inherent and control risks in a sample of U.K. audits. |
| Lehti: | Journal of Business Finance and Accounting
1987 : SPRING, VOL. 14:1, p. 39-64 |
| Asiasana: | AUDITING DATA ANALYSIS RISK ANALYSIS COMPANIES UNITED KINGDOM |
| Kieli: | eng |
| Tiivistelmä: | Results are presented of an empirical study of 110 audits of 55 British companies over two years. Data are presented on the 647 errors which were detected in these audits,and the accounts which were affected. Regression analysis was used to test the relation between client traits and relative error size (monetary error divided by sales). A nonlinear relationship was found between client traits and the size of detected errors. The findings suggest that inherent risk traits such as accounting personnel problems,budget pressure and return on total assets were frequently related to relative error size. |
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