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Audit Partner Evaluation of Compensating Controls: A Focus on Design Effectiveness and Extent of Auditor Testing
Gramling, Audrey A., (2010)
Use of forward versus backward reasoning during audit analytical procedures: evidence from a computerised-process-tracing field study
O'Donnell, Ed, (2004)
Integrating business risk into auditor judgment about the risk of material misstatement: The influence of a strategic-systems-audit approach
Schultz Jr., Joseph J., (2010)