Results 271 to 280 of about 138,788 (305)

Audit Risk, Complex Technology, and Auditing Processes

EDPACS, 2003
Abstract While growing organizations often embrace risk, these risks should not be taken blindly. These entities should have a clear understanding of the potential consequences of increased risk and how to insure positive outcomes. As firms are increasingly experiencing “virtualization” in their relationships with suppliers, partners, and consumers ...
Jagdish Pathak, Mary R. Lind
openaire   +1 more source

Modelling audit risk

The British Accounting Review, 1992
A number of discrepancies have been found between the multiplicative joint risk model and the judgments of auditors in practice. The importance of this finding depends largely on the realism of the benchmark risk model used. Therefore, the objective of this paper is to extend the joint risk model to reflect more accurately the choices and circumstances
L.C.L. Skerratt, A. Woodhead
openaire   +1 more source

Disclosure of Critical Audit Matters, Audit Risk and Audit Opinion

系统科学与信息学报(英文), 2022
Xiaojuan YANG, Shixiang DAI
openaire   +1 more source

Audit Office Closure Risk and Audit Outcomes

2023
Doctor of ...
openaire   +1 more source

Risk-Based Auditing

Risk-based auditing (RBA) has undergone a significant transformation—from serving primarily as a compliance-oriented function to emerging as a strategic advisory pillar within modern organizations. This evolution reflects the growing need for organizations to manage uncertainty in increasingly complex, dynamic environments shaped by globalization ...
Mohit Sharma, Nitika Malik, Kuldeep Chaudhary, Raj Kumar   +3 more
openaire   +1 more source

Audit Approaches and Business Risk Auditing

2014
Turley, S.; id_orcid 0000-0002-0944-3700, Curtis, E.   +1 more
openaire   +3 more sources

Audit firm's Confucianism and stock price crash risk: Evidence from China

International Review of Financial Analysis, 2022
exaly  

The development of audit detection risk assessment system: Using the fuzzy theory and audit risk model

Expert Systems With Applications, 2008
She-I Chang, Chih-Fong Tsai, Dong-Her Shih   +2 more
exaly  

Do firms pay for audit risk? Evidence on risk premiums in audit fees after direct control for audit effort

International Journal of Auditing, 2002
Lasse Niemi
exaly  

Do Audit Fees Reflect Risk Premiums for Control Risk?

Journal of Accounting, Auditing & Finance, 2015
Myungsoo Son
exaly