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Managerial Auditing Journal, 1992
Until recently, the formal model for the estimation of audit risk was relatively straightforward. There were two major approaches: the familiar multiplicative planned risk model in the USA and UK; and the Canadian Bayesian posterior risk model. Recent work has substantially changed the framework for estimating audit risk.
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Until recently, the formal model for the estimation of audit risk was relatively straightforward. There were two major approaches: the familiar multiplicative planned risk model in the USA and UK; and the Canadian Bayesian posterior risk model. Recent work has substantially changed the framework for estimating audit risk.
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Audit Approaches and Business Risk Auditing
2014Turley, S.; id_orcid 0000-0002-0944-3700 +1 more
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Achieved Audit Risk and the Audit Outcome Space.
Auditing: A Journal of Practice & Theory, 1989Abstract Recent changes in the audit environment have increased the need for audit firms to maintain uniform audit quality. Yet the only widely recognized means to do this, the AICPA's audit risk formula, is shown to have properties that may significantly understate achieved audit risk.
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Can Climate-Related Risks Increase Audit Fees?–Evidence From China
Finance Research Letters, 2023Chuangxia Huang, Xin Yang, Rantian Deng
exaly
Outsourcing and Audit Risk for Internal Audit Services
Contemporary Accounting Research, 2000DENNIS H. CAPLAN +3 more
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Factors Influencing Risk-Based Care of the Childhood Cancer Survivor in the 21st Century
Ca-A Cancer Journal for Clinicians, 2018Israel Fernandez-Pineda +2 more
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The Association between Information Technology Investments and Audit Risk
The Journal of Information Systems, 2016Shipeng Han +3 more
semanticscholar +1 more source
A Blueprint for the Primary Prevention of Cancer: Targeting Established, Modifiable Risk Factors
Ca-A Cancer Journal for Clinicians, 2018Alpa V Patel +2 more
exaly