Audit partners' judgments and challenges in the audits of internal control over financial reporting
Year of publication: |
2020
|
---|---|
Authors: | Cohen, Jeffrey ; Joe, Jennifer R. ; Thibodeau, Jay C. ; Trompeter, Gregory M. |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 39.2020, 4, p. 57-85
|
Subject: | internal controls | management defensiveness | audit partner judgment | management review controls | compensating controls | PCAOB oversight | Internes Kontrollsystem | Internal control | Wirtschaftsprüfung | Financial audit | Corporate Governance | Corporate governance | Interne Revision | Internal audit | Controlling | Management control | Rechnungswesen | Accounting |
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