Group audits, group-level controls, and component materiality : how much auditing is enough?
Trevor R. Stewart; William R. Kinney
| Year of publication: |
2013
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|---|---|
| Authors: | Stewart, Trevor R. ; Kinney, William R. |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 88.2013, 2, p. 707-737
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| Subject: | aggregation | audit assurance | Bayes rule | component materiality | group audits | group-level controls | ISA 600 | Wirtschaftsprüfung | Financial audit | Jahresabschlussprüfung | Financial statement audit | Arbeitsgruppe | Team |