haku: @author Haynes, C. M. / yhteensä: 3
viite: 2 / 3
| Tekijä: | Haynes, C. M. |
| Otsikko: | Auditors' evaluation of evidence obtained through management inquiry: A cascaded-inference approach |
| Lehti: | Auditing: A Journal of Practice and Theory
1999 : FALL, VOL. 18:2, p. 87-104 |
| Asiasana: | USA |
| Vapaa asiasana: | Auditing procedures Audit evidence Data integrity |
| Kieli: | eng |
| Tiivistelmä: | This study uses the cascaded-inference paradigm to investigate how auditors evaluate evidence received during management inquiry. Results indicate among others that auditors are relatively more sensitive to source-related uncertainties than evidence-related uncertainties when evaluating information provided by client management. Results also suggest that auditors may fail to recognize the value of information received during management inquiry. |
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