Evidence of the relationship between PCAOB inspection outcomes and the use of structured audit technologies
Year of publication: |
2019
|
---|---|
Authors: | Boland, Colleen M. ; Daugherty, Brian E. ; Dickins, Denise |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 38.2019, 2, p. 57-77
|
Subject: | standardized audit forms and processes | decision aids | critical thinking | professional judgment | skepticism | PCAOB inspections | audit fees | audit efficiency | Wirtschaftsprüfung | Financial audit | Jahresabschlussprüfung | Financial statement audit | Standardisierung | Standardization |
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