Effects of awareness of prior-year testing strategies and engagement risk on audit decisions
Year of publication: |
2015
|
---|---|
Authors: | Fay, Rebecca ; Jenkins, J. Gregory ; Popova, Velina |
Published in: |
Managerial auditing journal. - Bingley : Emerald Group Publishing Limited, ISSN 0268-6902, ZDB-ID 1138623-X. - Vol. 30.2015, 3, p. 226-243
|
Subject: | Heuristics | Anchoring | Audit procedures | Auditor tenure | Engagement risk | Prior risk assessments | Wirtschaftsprüfung | Financial audit | Risiko | Risk | Risikomanagement | Risk management | Experiment |
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