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The Audit Risk Model, Business Risk and Audit-Planning Decisions
The Accounting Review, 1999This study identifies conditions under which the audit risk model does, and does not, describe audit-planning (investment and pricing) decisions. In an experiment, audit partners and managers examined one of two cases where a material misstatement—error or irregularity—was discovered. The auditors assessed the elements of the audit risk model, assessed
Richard W. Houston +2 more
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The Price of the Audit Risks: Do Auditors Charge Audit Fees in Accordance with Audit Risks?
2023วารสารวิชาชีพบัญชี JAP, 19, 62 (มิถุนายน 66 ...
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The risks of self-auditing systems
Communications of the ACM, 2016Unforeseen problems can result from the absence of impartial independent evaluations.
Rebecca T. Mercuri, Peter G. Neumann
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