How do lead auditor instructions influence component auditors' evidence collection decisions? : the joint influence of construal interpretations and responsibility
Year of publication: |
2024
|
---|---|
Authors: | Zhu, Skye ; Phang, Soon-Yeow |
Subject: | audit de groupe | audit instructions | audit judgments | collecte de données | congruence régulatrice | directives relatives à l'audit | evidence collection | group audit | jugements d'audit | regulatory fit | Wirtschaftsprüfung | Financial audit | Gruppenentscheidung | Group decision-making | Jahresabschlussprüfung | Financial statement audit | Arbeitsgruppe | Team | Dienstleistungsqualität | Service quality |
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