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| Tekijä: | Frantz, P. |
| Otsikko: | Does an auditor's skill matter? Responses to and preferences amongst auditing standards |
| Lehti: | International Journal of Auditing
1999 : MAR, VOL. 3:1, p. 59-80 |
| Asiasana: | AUDITING SKILLS STANDARDS |
| Kieli: | eng |
| Tiivistelmä: | The last decades have seen a dramatic increase in litigation against auditors. This paper introduces a model, in which auditors differ in their levels of skill, where differences in levels of skill may or may not be observable and reflect differences in knowledge or audit technology. This model is designed to capture the interplay amongst auditing standards, auditor's liability, and auditors' lever of skill, which determines auditors' responses to and attitudes towards auditing standards. |
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